Shri Rampal, Jind V. ITO Ward-2, Jind

ITA 31/CHANDI/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9669 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 08-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN
• Assessee Lawyers: S NIKHIL GOYAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A,CHANDIGARH . . , , BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 31/CHD/2020 ! / ASSESSMENT YEAR : 2016-17 SHRI RAMPHAL, ASHRAM BASTI, NEAR ATTA CHAKKI, JIND 126102 '# THE ITO, WARD -2, JIND $ % ./PAN NO: BNKPR7669J $&/ APPELLANT ()$& /RESPONDENT HEARING THOUGH VIDEO CONFERENCING *+ , - /ASSESSEE BY : S/SHRI NIKHIL GOYAL & ASHOK GOYAL, CAS , - / REVENUE BY : SHRI ARVIND SUDERSHAN, JCIT . / , +0% /DATE OF HEARING : 18.06.2020 12! , +0% / DATE OF PRONOUNCEMENT : 06.07.2020 / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 25.10.2019 OF THE COMMISSIONER OF INCOM E TAX (APPEALS), HISAR [HEREINAFTER REFERRED TO AS CIT(A)] 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- ITA NO. 31-CHD-2020 SHRI RAMPHAL, JIND 2 1. THAT THE ORDER OF THE LD. CIT(A) IS BAD IN LAW AND WITHOUT CONSIDERATION OF FACTS OF THE CASE. 2. THAT THE LD. CIT(A) HAS NOT DECIDED THE GROUNDS OF APPEAL AND DISPOSED THE APPEAL EX-PARTE RELYING ON THE LEG AL PRINCIPLE 'VIGILANTIBUS, NOM DORMETIBUS, JURA SUBVENIENT'. 3. THAT THE LD. CIT(A) HAS NOT GIVEN ANY DECISION O N MERITS OF THE CASE AND DISMISSED THE APPEAL BASIS THE NON-APP EARANCE OF APPELLANT. 4. THAT THE ORDER OF THE LD. CIT(A) IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE AS NOTICES DATED 16.08.2019, 27.08. 2019 AND 18.09.2019 WERE ISSUED BUT NOT SERVED UPON THE ASSE SSEE. 5. THAT THE ID. CIT(A) HAS DISMISSED THE APPEAL WIT HOUT TAKING INTO CONSIDERATION THE REQUESTED FOR ADJOURNMENT FI LED THE COUNSEL OF THE APPELLANT AGAINST THE NOTICE DATED 1 4.10.2019. 6. THE APPELLANT CRAVES LEAVES TO ADD OR AMEND THE GROUND OF APPEAL BEFORE THE APPEAL FINALLY HEARD OR DEPOSED O F. 4. IN THIS APPEAL, THE MAIN GRIEVANCE OF THE ASSESS EE RELATES TO THE EX- PARTE ORDER PASSED BY THE CIT (A). 5. THE LD. COUNSEL FOR THE ASSESSEE, AT THE VERY O UTSET, HAS STATED THAT NO NOTICES OF HEARINGS FOR THE DATES FIXED WER E EVER SERVED UPON ASSESSEE, THEREFORE, THE CIT(A) WAS NOT JUSTIFIED I N PASSING THE EX-PARTE ORDER WITHOUT PROVIDING DUE AND REASONABLE OPPORTUN ITY OF BEING HEARD TO THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE H AS FURTHER SUBMITTED THAT THE LD. CIT(A) HAS FAILED TO DECIDE THE APPEAL OF THE ASSESSEE ON MERITS. THE LD. COUNSEL FOR THE ASSESSEE HAS, THER EFORE, SUBMITTED THAT ITA NO. 31-CHD-2020 SHRI RAMPHAL, JIND 3 THE MATTER MAY BE REMANDED BACK TO THE FILE OF THE CIT(A) SO THAT ASSESSEE MAY GET AN OPPORTUNITY TO PRESENT HIS CASE . 6. IN HIS RIVAL SUBMISSIONS, THE LD. DR ALTHOUGH SU PPORTED THE ORDERS OF THE CIT(A) BUT COULD NOT CONTROVERT THE AFORESA ID CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 7. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN T HE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE LD. CIT(A) PASSED THE IMPUGN ED ORDER EX-PARTE AND NOTHING IS BROUGHT ON RECORD TO SUBSTANTIATE TH AT THE NOTICES FOR HEARING WERE SERVED UPON THE ASSESSEE. IT IS WELL S ETTLED THAT NOBODY SHOULD BE CONDEMNED, UNHEARD AS PER THE MAXIM, AUD I ALTERAM PERTAM . WE, THEREFORE, BY KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE CIT(A) IN THIS CASE, TO BE ADJUDICATED AFRESH IN ACCORDANC E WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING H EARD TO THE ASSESSEE. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 06.07.2020. SD/- SD/- ( . . / N.K. SAINI) ( ! / SANJAY GARG) '#$ / VICE PRESIDENT %& / JUDICIAL MEMBER DATED : 06.07.2020 .. ITA NO. 31-CHD-2020 SHRI RAMPHAL, JIND 4 3,(+45 65!+ / COPY OF THE ORDER FORWARDED TO : 1. $& / THE APPELLANT 2. ()$& / THE RESPONDENT 3. . 7+ / CIT 4. . 7+ ( )/ THE CIT(A) 5. 58(+9 , 09 , :;<= / DR, ITAT, CHANDIGARH 6. <>/ / GUARD FILE 3 . / BY ORDER, ? / ASSISTANT REGISTRAR