SUKHDEV SINGH, BARNALA V. ITO,WARD-2, BARNALA

ITA 30/CHANDI/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 5542 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-08-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 10-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 30/CHD/2024 Ǔनधा[रण वष[ / Assessment Year : 2011-12 Sukhdev Singh, Bhadalwad, Barnala 148101 Punjab Vs. बनाम The ITO, Ward-2, Barnala èथायी लेखा सं./PAN No: CSIPP6708G अपीलाथȸ/ APPELLANT Ĥ×यथȸ/ REPSONDENT ( HYBRID HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Vibhor Garg, CA राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr. DR स ु नवाई कȧ तारȣख/Date of Hearing : 19.08.2024 उदघोषणा कȧ तारȣख/Date of Pronouncement : 20.08.2024 आदेश/Order Per Krinwant Sahay, A.M.: The appeal in this case has been filed by the Assessee against the order dated 09.10.2023 of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. 2. Grounds of appeal taken by the Assessee are as under: - 1. That the impugned order is bad both on facts and law. 30-Chd-2024 Sukhdev Singh, Barnala 2 2. That the Ld. CIT(A) has wrongly and illegally passed an ex-parte order without giving the appellant an opportunity of being heard against the principle of natural justice. 3. That the Ld. CIT(A) has wrongly and illegally passed an ex-parte order without giving the appellant an opportunity of being heard against the principle of natural justice. 4, That the Appellant craves permission to add, amend, elucidate any ground of appeal at the time of hearing 3. At the very outset, the ld. Counsel of the Assessee submitted during proceedings before us that it is an ex-parte order passed by the ld. CIT(A). We find that various notices were issued to the Assessee but for the reasons best known to the Assessee neither any submissions were filed nor anybody appeared on behalf of the Assessee to argue the matter. Accordingly, the ld. CIT(A) passed an ex- parte order on the basis of material available with him. 4. In the proceedings before us, the ld. Counsel of the Assessee requested that the matter may be restored back to the CIT(A) for natural justice to the Assessee. 5. The ld. DR relied on the order of the CIT(A). 30-Chd-2024 Sukhdev Singh, Barnala 3 6. We have considered the request of the Assessee and keeping in view the element of natural justice, the matter is remitted to the file of the CIT(A), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly. 6. In the result, the appeal of the Assessee is allowed for statistical purposes. Order pronounced on 20.08.2024. Sd/- Sd/- ( SANJAY GARG ) ( KRINWANT SAHAY ) Judicial Member Accountant Member “आर.के.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आय ु Èत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File आदेशान ु सार/ By order, सहायक पंजीकार/ Assistant Registrar