SMT. SATINDER KAUR W/O SH. PARAMJIT SINGH , JALANDHAR V. PR.COMMISSIONER OF INCOME TAX -1, JALANDHAR

ITA 243/ASR/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3115 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 16-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRABHJOT KAUR
• Assessee Lawyers: J S BHASIN
• Keywords: Principle of natural justice; Audi alteram partem
• Section: 263

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.243/ASR/2019 ( / ASSESSMENT YEAR: 2008-09) SMT. SATINDER KAUR W/O SHRI PARAMJIT SINGH, VPO DAKOHA, JALANDHAR, PUNJAB-144 001. VS. PR. CIT-1, JALANDHAR, PUNJAB. ./ ./PAN/GIR NO.: BBNPS 6491 L (APPELLANT) .. (RESPONDENT) APPELLANT BY : SH. J.S. BHASIN, ADV. RESPONDENT BY : SMT. PRABHJOT KAUR, CIT(DR) / DATE OF HEARING : 26/11/2019 /DATE OF PRONOUNCEMENT : 26/11/2019 / O R D E R PER DR. A.L. SAINI : THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTA INING TO ASSESSMENT YEAR 2008-09, IS DIRECTED AGAINST THE ORDER PASSED BY TH E PR. COMMISSIONER OF INCOME TAX- 1, JALANDHAR U/S 263 OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT) DATED 30.03.2019. 2. AT THE OUTSET ITSELF LD. COUNSEL FOR THE ASSESSE E SUBMITTED THAT LD. PR. CIT ISSUED NOTICE TO THE ASSESSEE U/S 263 OF THE ACT ON 27/03/2019. IN RESPONSE TO THE SHOW CAUSE NOTICE, THE ASSESSEE APPEARED AND REQUES TED THE LD. PR. CIT TO GRANT HIM SOME TIME TO REPLY THE NOTICE. HOWEVER, THE LD. PR. CIT WITHOUT WAITING THE REPLY OF THE ASSESSEE PASSED THE ORDER AFTER TWO DAYS I.E. O N 30/03/2019. THEREFORE LD. COUNSEL ITA NO.243/ASR/2019 ASSESSMENT YEAR: 2008-09 SMT. SATINDER KAUR P PP PA AA AG GG GE EE E | || | 3 33 3 THE SUBMISSIONS OF THE ASSESSEE WHICH IS AGAINST TH E PRINCIPLE OF NATURAL JUSTICE. THE PRINCIPLE OF AUDI ALTERAM PARTEM ONLY MEANS THAT THE PARTY AFFECTED SHOULD BE GIVEN SUFFICIENT OPPORTUNITY TO MEET THE CASE AGAIN ST HIM. HENCE WE NOTE THAT ORDER PASSED BY THE LD. PR. CIT IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. THEREFORE WE QUASH THE ORDER OF LD. PR. CIT. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 26.11.2019 SD/- SD/- ( N.K. CHOUDHRY ) (A.L.SAINI) ' / JUDICIAL MEMBER / ACCOUNTANT MEMBER AMRITSAR AMRITSAR * / DATE: 26/11/2019 ( BCG, PS ) COPY OF THE ORDER FORWARDED TO: 1. SMT. SATINDER KAUR, W/O SHRI PARAMJIT SINGH, VPO DAKOHA, JALANDHAR, PUNJAB-144 001. 2. PR. CIT-1, JALANDHAR, PUNJAB. 3. C.I.T(A) 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