Sri rakesh khanna , Lajjpat nagar Jalandhar V. Assistant commissioner of Income Tax, Central Circle -II, Jalandhar

ITA 315/ASR/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3117 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-11-2019
• Assessment Year: 2006-2007
• Appeal Filed On: 29-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRABHJOT KAUR
• Keywords: Set aside
• Section: 2

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.315/ASR/2017 ( / ASSESSMENT YEAR: 2006-07) SH. RAKESH KHANNA C/O V.P. VIJH & CO., C.A. K.K. TOWER, 1 ST & 2 ND FLOOR, OPP. CIRCUIT HOUSE, JALANDHAR. VS. ASSISTANT CIT CENTRAL CIRCLE-II, JALANDHAR, PUNJAB. ./ ./PAN/GIR NO.: ABNPK 2351 C (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE 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 2006-07, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEALS), BATHINDA, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3)/153A OF THE INCOME TA X ACT, 1961 (IN SHORT THE ACT) DATED 24.03.2014. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF ISSUANCE OF NOTICE FOR HEARING MORE THAN ONE OCCASI ON AND LD. DEPARTMENTAL REPRESENTATIVE (DR) WAS PRESENT FOR THE APPELLANT R EVENUE. IN THE ABSENCE OF ANY APPEARANCE BY THE ASSESSEE, THE APPEAL IS BEING DIS POSED OFF EX-PARTE QUA THE ITA NO.315/ASR/2017 ASSESSMENT YEAR: 2006-07 SH. RAKESH KHANNA P PP PA AA AG GG GE EE E | || | 2 22 2 ASSESSEE, AFTER HEARING LD. DR FOR THE REVENUE ON M ERITS IN TERMS OF RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963. 3. AT THE OUTSET ITSELF WE NOTE THAT MAIN GRIEVANCE OF THE ASSESSEE IN THE GROUND OF APPEAL FILED BY HIM IS THAT THE SUBMISSIONS MADE BY THE ASSESSEE DURING THE APPELLATE PROCEEDINGS HAVE NOT BEEN CONSIDERED BY THE LD. CIT (A) AND LD. CIT(A) HAS NOT GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE TO CONTEST H IS CASE. WE HAVE HEARD LD. DR FOR THE REVENUE AND NOTE THAT LD. CIT(A) HAS NOT CONSID ERED THE SUBMISSIONS OF THE ASSESSEE AND HAS NOT ADJUDICATED THE ISSUE IN THE L IGHT OF THE JUDICIAL PRECEDENT AVAILABLE ON THIS SUBJECT. LD. DR REQUESTED THE BEN CH TO REMIT THIS LIS BACK TO THE FILE OF LD. CIT(A). THEREFORE, WE ARE OF THE VIEW THAT O NE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD. CIT(A). THEREFORE WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE ISSUE BAC K TO THE FILE OF THE LD. CIT(A), TO ADJUDICATE THE ISSUE DE NOVO IN ACCORDANCE TO LAW. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 26.11.20 19 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. SH. RAKESH KHANNA, C/O V.P. VIJH & CO., C.A. K.K . TOWER, 1ST & 2ND FLOOR, OPP. CIRCUIT HOUSE, JALANDHAR. 2. ASSISTANT CIT, CENTRAL CIRCLE-II, JALANDHAR, PUN JAB. 3. C.I.T(A), BATHINDA. 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