Gagandeep Singh, Amritsar. V. The Joint Commissioner of Income Tax, Amritsar.

ITA 242/ASR/2016

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3122 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-11-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 28-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUDHARSHAN KAPOOR LD
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DB, BEN CH AMRITSAR BEFORE SHRI N.K. CHOUDHRY, JM & DR. A.L.SAINI, AM ./ITA NO.242/ASR/2016 ( / ASSESSMENT YEAR: 2011-12) GAGANDEEP SINGH # 68, RAILWAY LINK ROAD, AMRITSAR (PUNJAB). VS. JCIT RANGE-II, AMRITSAR, PUNJAB. ./ ./PAN/GIR NO.: ABSPS 9465 Q (APPELLANT) .. (RESPONDENT) APPELLANT BY : MR. SUDHARSHAN KAPOOR, LD. ADV OCATE RESPONDENT BY : SH. CHARAN DAS, DR / DATE OF HEARING : 27/11/2019 /DATE OF PRONOUNCEMENT : 27/11/2019 / O R D E R PER DR. A.L. SAINI : THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PER TAINING TO ASSESSMENT YEAR 2011-12, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEALS)-1, AMRITSAR, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 144 OF THE INCOME TAX ACT, 1 961 (IN SHORT THE ACT) DATED 26.02.2014. 2. AT THE OUTSET ITSELF, WE NOTE THAT THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER, STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE TH E LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. ITA NO.242/ASR/2016 ASSESSMENT YEAR: 2011-12 GAGANDEEP SINGH P PP PA AA AG GG GE EE E | || | 2 22 2 3. WE HAVE HEARD LD. DR FOR THE REVENUE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE LD. CIT(A) DID NOT CONSIDE R THE ASSESSMENT RECORDS WHILE ADJUDICATING THE ISSUE. WE NOTE THAT THE LD. CIT(A) DID NOT DISCUSS THE ASSESSEES CASE ON MERITS BASED ON THE MATERIAL AVAILABLE BEFORE HI M HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THEREFORE, WITHOUT DE LVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE TH E MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. LD. DR FOR THE REVENUE DID NOT HAV E ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A). THEREFORE , WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MAT TER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FO R STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 27.11.2019 SD/- SD/- ( N.K. CHOUDHRY ) (A.L.SAINI) ' / JUDICIAL MEMBER / ACCOUNTANT MEMBER AMRITSAR AMRITSAR * / DATE: 27/11/2019 ( BCG, PS ) COPY OF THE ORDER FORWARDED TO: 1. GAGANDEEP SINGH, # 68, RAILWAY LINK ROAD, AMRITS AR (PUNJAB). 2. JCIT, RANGE-II, AMRITSAR, PUNJAB. 3. C.I.T(A)-1, AMRITSAR. 4. C.I.T.- CONCERNED. 5. THE SR. DR, I.T.A.T., AMRITSAR. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, AMRIT SAR BENCH