M/s Parabolic Drugs Limited, Chandigarh V. DCIT, Chandigarh

ITA 240/CHANDI/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9020 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-09-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 09-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE JUSTICE (RETD.) DEV DARSHAN SUD, PRESIDENT & SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 623/CHD/2016 ASSESSMENT YEAR: 2007-08 SH. GURCHARAN SINGH, VS. THE ITO, WARD-V(1), S/O SH. HAKAM SINGH, LUDHIANA THROUGH L/H SH. BALRAJ SINGH, LUDHIANA PAN NO. BCKPS92912D (APPELLANT) (RESPONDENT) APPELLANT BY : SH. TEJ MOHAN SINGH, ADV. FOR SHRI ASHWANI KUMAR, CA RESPONDENT BY : SH. MANJIT SINGH, DR DATE OF HEARING : 20.10.2016 DATE OF PRONOUNCEMENT : 21.10.2016 ORDER PER J. SUDHAKAR REDDY, AM THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)- 2, LUDHIANA DATED 10.3.2016. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE I S AN APPLICATION FOR ADJOURNMENT. WE REJECT THE SAME. 3. AFTER HEARING THE DEPARTMENTAL REPRESENTATIVE, W E FIND THAT THE LD. CIT(A)-2, LUDHIANA HAS PASSED AN EX. PARTE ORDER. K EEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, WE ARE OF THE CONSID ERED OPINION THAT THE APPEAL SHOULD BE SET ASIDE TO THE FILE OF THE LD. CIT(A) W ITH THE DIRECTION TO GRANT ADEQUATE OPPORTUNITY TO THE ASSESSEE AND DISPOSE OF THE CASE AFRESH ON 2 MERITS. THE ASSESSEE SHALL APPEAR BEFORE THE FIRST APPELLATE AUTHORITY ON 7.12.2016 AND FULLY COOPERATE IN DISPOSAL OF THE AP PEAL. IF THE ASSESSEE FAILED TO COOPERATE, THE FIRST APPELLATE AUTHORITY WILL BE AT LIBERTY TO PASS SUCH ORDERS AS HE MAY DEED FIT. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21/10/2016 SD/- SD/- [J.SUDHAKAR REDDY] [JUSTICE (RETD.)D EV DARSHAN SUD] ACCOUNTANT MEMBER PRESIDENT DATED : 21 OCTOBER, 2016 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR