Reeta Sharma, Panchkula V. ITO, W-3, Panchkula

ITA 329/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9358 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 19-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, SMC, CHANDIGARH , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 329/CHD/2019 / ASSESSMENT YEAR : 2009-10 SMT. REETA SHARMA, FLAT NO. 301,BLOCK E-14, GHS-79, SECSTOR 20, PANCHKULA VS. THE ITO, WARD-3, CHANDIGARH ./PAN NO. ARHPS5067P / APPELLANT /RESPONDENT ! /ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE ' ! / REVENUE BY : SH. ARVIND SUDERSHAN, SR. DR # $ % /DATE OF HEARING : 01.01.2020 &'() % / DATE OF PRONOUNCEMENT : 01.01.2020 / ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 18.01.2019 THE COMMISSIONER OF INCOME T AX (APPEALS)-4, LUDHIANA [HEREINAFTER REFERRED TO AS CIT(A)] 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- 1. THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN LAW AS WELL AS ON FACTS IN DISMISSING THE APPEAL EX-PARTE IN LIMINE WHICH IS ARBITRARY AND UNJUSTIFIED. . 2. WITHOUT PREJUDICE TO THE ABOVE, THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED ITA NO. 329/CHD/2019- SMT. REETA SHARMA, PANCHKULA 2 IN LAW AS ON FACTS IN UPHOLDING THE ADDITION OF RS.28.30 LACS WHICH IS ARBITRARY AND UNJUSTIFIED. 3. THAT THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IS ERRONEOUS, ARBITRARY, OPPOSED TO LAW AND FACTS OF THE CASE AND IS, THUS, UNTENABLE. 3. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE IMPUGNED ORDER OF THE CIT(A) TO SU BMIT THAT THE SAME IS EX-PARTE ORDER PASSED BY THE LD. CIT(A). THE LD. CO UNSEL FOR THE ASSESSEE HAS FURTHER FURNISHED AN AFFIDAVIT DATED 3 1.12.2019, WHEREIN, AVERMENTS HAVE BEEN MADE THAT THOUGH THE ASSESSEE FILED THE PRESENT APPEAL AGAINST THE ASSESSMENT FRAMED BEFORE THE LD. CIT(A) BUT THE ASSESSEE DID NOT RECEIVE ANY NOTICE FOR FIXATION OF THE APPEAL BEFORE THE CIT(A). FURTHER, THAT SINCE THE NOTICES WERE NOT R ECEIVED, THE ASSESSEE COULD NOT APPEAR BEFORE THE CIT(A) FOR REPRESENTING HER APPEAL. THE LD. COUNSEL FOR THE ASSESSEE HAS FURTHER SUBMIT TED THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT HER CASE BEFORE THE CIT(A) AND SHE HAS ALSO ASSURED THAT THE ASSESSEE T HIS TIME WILL TAKE CARE OF THE HEARING AND PROMPTLY APPEAR BEFORE THE LD. CIT(A) AS AND WHEN CALLED FOR. 4. IN VIEW OF THE AFORESAID SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE WHICH HAS BEEN DULY SUPPORTED BY THE AFFIDAVIT OF THE ASSESSEE DATED 31.12.2019 AND TO MEET THE ENDS OF JUSTICE, THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) FOR DECISION AFR ESH. AT THE SAME TIME, ITA NO. 329/CHD/2019- SMT. REETA SHARMA, PANCHKULA 3 THE ASSESSEE IS REQUIRED TO ATTEND THE PROCEEDINGS BEFORE THE LD. CIT(A) AS AND WHEN CALLED FOR. THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FO R STATISTICAL PURPOSES. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT IMM EDIATELY ON COMPLETION OF HEARING ON 01.01.2020. SD/- ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 01.01.2020 .. '+ ,- .- / 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