Maharaja Aggarsain Shiksha Samman Yojana, Kurukshetra V. CIT(E), Chandigarh

ITA 314/CHANDI/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1304 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 18-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR G S PHANI KISHORE CIT DR
• Keywords: Opportunity of being heard; Set aside
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH .., ! '# #$ %, & '( BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, J M ITA NO. 314/CHD/2019 ASSESSMENT YEAR : 2018-19 MAHARAJA AGGARSAIN SHIKSHA SAMMAN YOJANA GARG GARG & ASSOCIATES, FIRST FLOOR, KOTHI NO. 35, SECTOR-7, URBAN ESTATE KURUKSHETRA THE CIT(E) SECTOR 17 CHANDIGARH PAN NO: AAETM1077B APPELLANT RESPONDENT !' ASSESSEE BY : NONE #!' REVENUE BY : DR. G.S. PHANI KISHORE, CIT DR $ %! & DATE OF HEARING : 05/12/2019 '()*! & DATE OF PRONOUNCEMENT : 05/12/2019 ')/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DT. 15/01/2019 OF THE LD. CIT(E). 2. AT THE TIME OF HEARING NOBODY WAS PRESENT ON BEH ALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT, WE THEREFORE PR OCEEDED EXPARTE QUA THE ASSESSEE AND THE APPEAL IS DECIDED AFTER HEARING TH E LD. CIT DR ON MERITS. 3. FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEA L: 1. PROPER OPPORTUNITY OF BEING HEARD WAS NOT PROVIDED TO THE APPELLANT AS THE NOTICES WERE NEVER RECEIVED BY THE APPELLANT, HENCE FORTH APPELLANT WAS UNABLE GIVE PROPER REPRESENTATION IN THE MATTER. 2. THE EX-PARTE ORDER WAS PASSED BY THE LD. CIT WITHOU T DULY CONSIDERING THE DOCUMENTS AND FACTS SUBMITTED ALONGWITH THE FORM 10 A. 3. THE APPELLANT CRAVES THE PERMISSION TO ADD, DELETE OR MODIFY ANY OR ALL GROUNDS OF APPEAL. 2 FROM THE ABOVE GROUNDS IT IS GATHERED THAT ONLY GRI EVANCE OF THE ASSESSEE RELATES TO THE EXPARTE ORDER PASSED BY THE LD. CIT( E) WITHOUT PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 4. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE E-FILED AN APPLICATION IN FORM NO. 10A ON 24/07/2018, REQUESTING FOR REGISTRA TION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO A S ACT). THE SAID APPLICATION WAS REJECTED BY THE LD. CIT(E) BY PASSING EXPARTE O RDER. 5. NOW THE ASSESSEE IS IN APPEAL. 6. LD.CIT DR COULD NOT CONTROVERT THIS FACT THAT TH E IMPUGNED ORDER WAS PASSED BY THE LD. CIT(E) EXPARTE, HOWEVER HE SUPPOR TED THE IMPUGNED ORDER PASSED BY THE LD. CIT(E) . 7. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. CI T DR AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CA SE, IT IS NOTICED THAT THE LD. CIT(E) WHILE PASSING THE EXPARTE ORDER MENTIONED TH AT THE FINAL OPPORTUNITY WAS ACCORDED TO THE ASSESSEE ON 02/01/2019 AND MATTER W AS FINALLY FIXED FOR HEARING ON 07/01/2019. HOWEVER NOWHERE IT IS MENTIONED THAT THE NOTICE FOR HEARING WAS SERVED UPON THE ASSESSEE FOR AFORESAID DATE I.E; 07 /01/2019. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED, UNHEARD AS PER THE MAXI M, AUDI ALTERAM PERTAM . 8. WE THEREFORE KEEPING IN VIEW THE PRINCIPLE OF NA TURAL JUSTICE DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF LD. CIT(E) TO BE ADJUDICATED 3 AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE A ND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 9. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 05/12/2019 ) SD/- SD/- #$ % .., (SANJAY GARG ) ( N.K. SAI NI) & '(/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 05/12/2019 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE (+ $ BY ORDER, ; # ASSISTANT REGISTRAR