Sh. Dharam Pal Garg, Manimajra V. DCIT, CC-1, Chandigarh

ITA 315/CHANDI/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8296 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 18-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 315/CHD/2019 ASSESSMENT YEAR. : 2009-10 SHRI DHARAM PAL GARG, SCO 804, GROUND FLOOR, NAC, OLD KALKA ROAD, MANI MAJRA, CHANDIGARH. VS THE DCIT, CENTRAL CIRCLE-I, CHANDIGARH. PAN /TAN NO: AKYPP9605J APPELLANT RESPONDENT ! ASSESSEE BY : SHRI ASHOK GOYAL ' ! REVENUE BY : SMT. MEENAKSHI VOHRA, SR.DR # $ % DATE OF HEARING : 23.09.2019 &'() % D ATE OF PRONOUNCEMENT : 04.10.2019 )-/ ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE WHEREIN THE CORRECTNESS OF THE ORDER DATED 30.01.20 19 OF CAT(A)-3 GURGAON PERTAINING TO 200910 ASSESSMENT Y EAR IS ASSAILED ON VARIOUS GROUNDS ON MERIT. 2. THE LD. AR INVITING ATTENTION TO THE IMPUGNED OR DER SUBMITTED THAT THE ASSESSEE COULD NOT PARTICIPATE O N THE THREE OCCASIONS WHEN THE NOTICE FOR THE HEARING WAS STATED TO HAVE BEEN SENT. IT WAS SUBMITTED THAT HE WAS UNABL E TO ITA 315 /CHD/2019 A.Y. 2009-10 PAGE 2 OF 3 READILY ADDRESS WHETHER THE NOTICES WERE RECEIVED B Y THE ASSESSEE OR NOT, HOWEVER, THE ASSESSEE IS INTERESTE D IN PURSUING THE APPEAL FILED AS THE GRIEVANCE OF THE A SSESSEE REMAINS. IN THE CIRCUMSTANCES, IT WAS HIS LIMITED PRAYER THAT THE ISSUE MAY BE SET ASIDE BACK TO THE FILE OF THE CIT(A) ACCEPTING THE ORAL UNDERTAKING OF THE LD. AR THAT T HE ASSESSEE SHALL PARTICIPATE IN THE PROCEEDINGS. 3. THE LD. CIT-DR CONSIDERING THE FACT THAT THE ORD ER PASSED IS AN EX-PARTE ORDER, MADE NO OBJECTION TO T HE PRAYER FOR REMAND. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS SEEN THAT BEFO RE PASSING OF THE ORDER DATED 30.01.2019 THE LD. CIT(A) TAKES NOTE OF THE FACT THAT THE APPEAL HAD BEEN FIXED FOR HEARING ON 27.06.2018, 23.08.2018 AND 25.01.2019. IT IS SEEN THAT THERE IS NO MENTION IN THE ORDER AS TO HOW THE NOTI CES WERE SENT TO THE ASSESSEE. EVEN OTHERWISE, IT IS SEEN T HAT NO SPECIFIC ARGUMENT HAS BEEN ADVANCED FOR NON-REPRESE NTATION. HOWEVER, THE FACT REMAINS THAT THE APPEAL HAS BEEN DISMISSED FOR NON-REPRESENTATION. ACCORDINGLY, IN THE INTERESTS OF SUBSTANTIAL JUSTICE ACCEPTING ORAL UND ERTAKING GIVEN BY THE LD. AR, THE IMPUGNED ORDER IS SET ASID E BACK TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PASS A S PEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSES SEE A ITA 315 /CHD/2019 A.Y. 2009-10 PAGE 3 OF 3 REASONABLE OPPORTUNITY OF BEING HEARD. WHILE SO DI RECTING, IT IS DEEMED APPROPRIATE TO ADD A WORD OF CAUTION TO T HE ASSESSEE NOT TO ABUSE THE TRUST REPOSED IN FAIR AND FULL PARTICIPATION IN THE PROCEEDINGS BEFORE THE CIT(A) IN ITS OWN INTERESTS FAIRLY WHICH IT IS MADE CLEAR THAT IN THE EVENTUALITY OF ABUSE OF THE TRUST, THE LD. CIT(A) WOULD BE AT L IBERTY TO PASS AN ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH OCTOBER,2019. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER POONAM '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR