Sh. Bahadur Singh, Zirakpur V. ITO, Ward 3(5), Chandigarh

ITA 324/CHANDI/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9377 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 17-12-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 21-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Capital asset; Set aside

Judgement Text

आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A” CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.324/CHANDI/2023 Ǔनधा[रण वष[ / Assessment Year : 2011-12 Bahadur Singh Ajay Jain And Co., SCO 80-81, 4 th Floor, Sector 17C, Chandigarh – 160017. बनाम ITO, Ward-3(5), Chandigarh èथायी लेखा सं./PAN NO: DDEPS5370D अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Ajay Jain, CA राजèव कȧ ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR स ु नवाई कȧ तारȣख/Date of Hearing : 18.12.2023 उदघोषणा कȧ तारȣख/Date of Pronouncement : 22.12.2023 आदेश/ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 21.03.2023 of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The assessee in this appeal has taken the following grounds of appeal: “1. That the Ld. Commissioner of Income Tax- (Appeals) has wrongly upheld addition of Rs.33250000 without giving any reasonable opportunity of being heard and dismissed the appeal and also erred by not deciding the appeal on merit ITA No.324/CHANDI/2023 Assessment Year : 2011-12 Bahadur Singh Page 2 of 3 2. That the Ld CIT(A) has wrongly confirmed the action of assessing officer for initiating assessment proceedings u/s 143(3) r.w.s 147 of Income Tax Act . 3. The learned CIT appeal has wrongly upheld the action of assessing officer who taxed the Capital Gain in the hand of assessee whereas land sold belongs to assessee HUF. 4. That the CIT Appeal has wrongly upheld the sale consideration of Agriculture land at RS 5,89,90,000 in place of actual sale consideration Rs. 2,5740000 . 5. The learned CIT has erred by upholding the action of AO who treated agricultural land was capital asset 6. That the Assessee craves for permission to add, amend, alter or withdraw any grounds of appeal with approval of the hon'ble bench.” 3. At the outset, the ld. counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order. The assessee has filed submissions, wherein, it has been pleaded that the assessee is an agriculturist and illiterate person and does not know about the technicalities of Income Tax proceedings. That the assessee had engaged an advocate for attending the assessment proceedings and appellate proceedings before the CIT(A). However, the said counsel did not attend the proceedings before the CIT(A). The said counsel has given his own email ID to the Income Tax authorities for service of notice and as such no notice was personally served upon the assessee by the CIT(A) about the date of hearing. That the assessee throughout the proceedings remained unaware of the date of hearing before the CIT(A). That the absence of the assessee was not intentional before the CIT(A). The ld. counsel has requested that in the interests of justice, the assessee may be given ITA No.324/CHANDI/2023 Assessment Year : 2011-12 Bahadur Singh Page 3 of 3 an opportunity to present his case before the CIT(A). 4. Considering the above submissions of the assessee and in the interests of justice, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that the ld. CIT(A) will give proper and adequate opportunity to the assessee to present his case. The assessee will also take care of the dates of hearing before the CIT(A) and file the submissions and explanations as may be necessary for the just decision of his case. 5. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 22 nd December, 2023. Sd/- Sd/- ( VIKRAM SINGH YADAV) लेखा सदèय/ Accountant Member ( SANJAY GARG) ÛयाǓयक सदèय/ Judicial Member Dated: 22.12.2023. RS आदेशकȧĤǓतͧलͪपअĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकरआय ु Èत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar