Sh. Ranbir Singh Bittu, Mandi Gobindgarh V. ITO, Mandi Gobindgarh

ITA 238/CHANDI/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5472 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 08-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO. 238/CHD/2011 ASSESSMENT YEAR: 2007-08 SHRI.RANBIR SINGH BITTU, VS. THE ITO, PROP.M/S NAUTARAN STEELS WARD-1 MASTER COLONY MANDI GOBINDGARH. MANDI GOBINDGARH. PAN NO. AINPB5605M (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUDHIR SEHGAL RESPONDENT BY: SMT JAISHREE SHARMA ORDER PER SUSHMA CHOWLA, JM THE APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF CIT(A), PATIALA DATED 30.11.2010 RELATING TO ASSESSMENT YEAR 2007- 08 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF THE I.T. ACT. 2. THE FIRST GROUND OF APPEAL RAISED BY THE ASSESS EE IS AS UNDER :- 1. THAT THE WORTHY COMMISSIONER OF INCOME TAX (APPEALS), PATIALA HAS ERRED IN DECIDING THE CASE E X- PARTE. 2 3. THE GRIEVANCE OF THE ASSESSEE IS AGAINST THE EX- PARTE DECISION OF THE CIT(A) WITHOUT AFFORDING A REASONABLE OPPORTUNITY O F HEARING TO THE ASSESSEE AS WELL AS NOT ADJUDICATING THE ISSUES RAI SED IN THE APPEAL. 4. THE LD. AR FAIRLY CONCEDED THAT THE ISSUE MAY BE SENT BACK TO THE CIT(A) FOR ADJUDICATION. THE LD. DR PLACED RELIAN CE ON THE ORDER OF CIT(A). 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORDS. UNDER THE PROVISIONS OF SECTION 246A OF THE I.T. AC T, AN APPEAL LIES BEFORE THE CIT(A) AGAINST THE ORDER PASSED BY THE ASSESSIN G OFFICER AS ENLISTED IN CLAUSE (A) TO (R) OF SECTION 246A (1) OF THE I.T . ACT. THE FORM OF APPEAL ALONGWITH REQUISITE APPEAL FEE AND THE PERIOD OF LI MITATION IS PRESCRIBED IN SECTION 249 OF THE ACT. THE PROCEDURE FOR DISPOSING OF THE APPEAL I.E. FIXING THE DATE OF HEARING OF APPEAL AND GIVING NOT ICE TO THE PRESCRIBED PERSON IS PROVIDED U/S 250 OF THE ACT. UNDER SECTI ON 250 (6) OF THE ACT, IT IS PROVIDED THAT WHILE DISPOSING OF AN APPEAL, THE ORDER OF CIT(A) SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINA TION OF THE DECISION THEREON AND THE REASONS FOR THE DECISIONS. 6. FROM THE PERUSAL OF THE ORDER OF THE CIT(A), WE FIND THE CIT (A) TO HAVE DISMISSED THE APPEAL EX-PARTE PLACING RELIANCE ON THE RATIO LAID DOWN BY THE HON'BLE SUPREME COURT IN CIT V B.N. BHA TTACHARGEE & ANOTHER [118 ITR 461 (SC)]. WE FIND NO MERIT IN TH E SAID ORDER OF CIT(A) AS NO REASONABLE OPPORTUNITY OF HEARING HAS BEEN AFFORDED BY THE CIT(A) BEFORE PASSING EX-PARTE ORDER. FURTHER, TH E ISSUES RAISED AGAINST THE MERITS OF THE ADDITIONS HAVE NOT BEEN ADJUDICAT ED UPON BY THE CIT(A) 3 EXCEPT CONFIRMING THE ADDITIONS MADE BY THE ASSESSI NG OFFICER. WE FIND NO MERIT IN THE ORDER OF CIT(A). ACCORDINGLY, WE S ET ASIDE THE ISSUE ON MERITS TO THE FILE OF CIT(A) TO DECIDE THE SAME AFT ER AFFORDING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE GROUNDS NOS. 1 RAISED BY THE ASSESSEE ARE THUS ALLOWED FOR STATIST ICAL PURPOSES. 7. IN THE RESULT, APPEAL OF THE ASSESSEE ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26 TH DAY OF APRIL, 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOW LA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26 TH APRIL, 2011 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH