Dimple Gupta, Chandigarh V. ITO, W-4(5), Chandigarh

ITA 311/CHANDI/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4926 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 09-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TARUN KUSHWAHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH SMD, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA NO.311/CHD/2018 (ASSESSMENT YEAR : 2014-15) DIMPLE GUPTA, VS. THE INCOME TAX OFFICER, SCO 75, SECTOR 38C, WARD 4(5), CHANDIGARH. CHANDIGARH. PAN: ACYPG5587E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PARIKSHIT AGGARWAL RESPONDENT BY : SHRI TARUN KUSHWAHA, JCIT DATE OF HEARING :04.06.2018 DATE OF PRONOUNCEMENT :04.06.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER : THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAI NST THE ORDER OF LD. PRINCIPAL COMMISSIONER OF INCOME TAX(APPEALS)-2, CHANDIGARH (HEREINAFTER REFERRED TO AS (LD.CIT(APPEALS) DATED 12.1.2018 PASSED U/S 250(6 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) IN APPEAL NO.10395/16-17 RELATING TO ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET, THE LD. COUNSEL FOR ASSESSEE INVI TED OUR ATTENTION TO THE IMPUGNED ORDER OF THE CIT(APPEALS) AND SUBMITTED THAT THE SAID ORDER OF THE CIT(APPEALS) I S AN EX- PARTE ORDER. THE LD. COUNSEL FOR ASSESSEE HAS FURTH ER SUBMITTED THAT THOUGH NOTICES OF HEARING WERE ISSUE D TO THE ASSESSEE, HOWEVER, THE ASSESSEE DID NOT RECEIVE ANY NOTICE OF HEARING ISSUED BY THE LD.CIT(APPEALS). THAT THE NON- APPEARANCE OF THE ASSESSEE BEFORE THE CIT(APPEALS) WAS NOT ITA NO.311/CHD/2018 AY: 2014-15 2 INTENTIONAL AND THE ASSESSEE WAS VERY MUCH INTEREST ED IN PURSUING HIS APPEAL BEFORE THE CIT(APPEALS). THE AS SESSEE HAS ALSO FILED AN AFFIDAVIT IN THIS RESPECT. 3. CONSIDERING ABOVE SUBMISSIONS OF THE ASSESSEE, W E ARE OF THE VIEW THAT THE INTEREST OF JUSTICE WILL BE SE RVED IF THE ASSESSEE BE GIVEN AN OPPORTUNITY TO CONTEST THIS AP PEAL ON MERITS BEFORE THE CIT(APPEALS). IN VIEW OF THIS, TH E IMPUGNED ORDER OF THE CIT(APPEALS) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT(APPEALS) FOR FRESH DECISION IN ACCORDANCE WITH LAW AFTER GIVING PROPER OPPORTUNITY OF HEARING TO THE PARTIES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04.06.2018. SD/- SD/ (B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 4 TH JUNE, 2018 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH