Sh. Nikka Singh, Yamuna Nagar V. ITO, Ward-5, Yamuna Nagar

ITA 363/CHANDI/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9872 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-11-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 30-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ,च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.363/CHD/2023 नधा रण वष / Assessment Year :2012-13 Nikka Singh, Thana Chhapar, Jagadhri, Yamunanagar Vs. बनाम TheITO, Ward-5, Yamunanagar थायी लेखा सं./PAN No.HCEPS0369K अपीलाथ /Appellant यथ /Respondent ( HYBRID HEARING ) नध रती क ओर से/Assessee by : Shri Ajay Jain, CA राज व क ओर से/ Revenue by : Shri Dharamvir, JCIT, Sr.DR स ु नवाई क तार#ख/Date of Hearing : 28.11.2023 उदघोषणा क तार#ख/Date of Pronouncement : 29.11.2023 आदेश/Order Per A.D. Jain, Vice President: This is assessee’s appeal against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 24.06.2022, for the Assessment Year 2012-13. 363-Chd-2023-– Nikka Singh, Yamunanagar 2 2. There is a delay of 281 days in filing the appeal. The Assessee, vide his Application for condonation of delay, dated 31.05.2023,hassubmitted that the Assessee is an agriculturist and from rural background; that the Assessee and his family sold agricultural land and the earnest money which was received in cash had been deposited in the bank account; that the Income Tax officer, Yamunanagar has initiated re-assessment proceedings on the basis of the said cash deposit in the bank account; that the Assessee engaged CA, Shri Vipin Gupta and had given all the papers and bank statements to him but the AR of the Assessee had not attended the assessment proceedings and filed appeal against assessment at any point of time;that the Assessee did not give any reply in appeal proceeding; that the AR for the Assessee never intimated about the status of assessment at any point of time; and that the e-mail of the AR of the Assessee has been mentioned in e-filing portal and so the Assessee had not received any appeal order till date and thus, was not aware of the status of the appeal though the Assessee contacted various times toknow about the status of the appeal but the AR of for the Assessee had also not given any response to the Assessee. It has further been submitted that thereafter, the Assessee engaged new Counsel / CA Shri Ajay Kumar Jain, who informed the Assessee that the appeal of the Assessee had already been dismissed and that after making consultations with new Counsel, the present appeal has been 363-Chd-2023-– Nikka Singh, Yamunanagar 3 filed before the Tribunal and as such a delay of 281 days was caused in filing the appeal before the Tribunal. In support of his averment, the Assessee has also placed on record an Affidavit dated 26.5.2023. The Assessee has also placed reliance on various judgements of the Hon'ble Courts / Tribunals in this regard. 3. We have considered the facts and reasoning furnished by the Assessee. In view of the detailed explanation and reasoning given by the Assessee which are supported by an Affidavit, finding thatthe Assessee was prevented by sufficient cause from filing the Appeal in time, and keeping in view the principles of natural justice, the delay of 281 days in filing the appealis condoned. 4. At the outset, it has been submitted by the ld. Authorized Representative (AR) of the Assessee thatthe sole grievance of the Assessee is that the ld. CIT(A) has concluded the proceedings by passing an ex-parte order without proper perusal of the assessment record and dismissed the appeal of the Assessee by upholding the addition made by the Assessing Officerwithout deciding the appeal of the Assessee on merit; and that the ld. CIT(A) also confirmed the action of the Assessing Officer for initiating the assessment proceedings u/s 144 r.w.s. 147 of the Act. It has further been submitted that the impugned order confirmed by the ld. CIT(A), by passing an ex-parte order is totally unfair, arbitrary and unjustified. 363-Chd-2023-– Nikka Singh, Yamunanagar 4 It is submitted that the Assessee has a fair case on merits and, therefore, prayed that keeping in view the principles of natural justice, the Assessee may be given a reasonable opportunity of hearing of the appeal before the ld. Commissioner (Appeals) and the appeal may be directed to be decided on merits. 5. The ld. DR, on the other hand, relied on the orders of the lower authorities. 6. Heard. We have gone through the order of the ld. CIT (A) and find that the ld. CIT(A) has dismissed the appeal of the Assessee ex- parte by merely upholding the order passed by the Assessing Officer, without considering the material available on record, and also without going into the merits of the case. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. VeluPalandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit. The ld. D.R., though, has placed reliance on the orders of the authorities below, but has no objection if the matter is remanded to the CIT(A) for adjudication afresh. 7. In view of the above, in the interest of justice, the matter is remitted to the file of the CIT(A), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in 363-Chd-2023-– Nikka Singh, Yamunanagar 5 the fresh proceedings before the CIT(A).All pleas available under the law shall remain so available to the assessee. Ordered accordingly. 8. In the result, for statistical purposes, the appeal is treated as allowed for statistical purposes. Order pronounced on 29.11.2023. Sd/- Sd/- (VIKRAM SINGH YADAV) ( A.D. JAIN ) Accountant Member Vice President “आर.के.” आदेश क त)ल*प अ+े*षत / Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु 0त/ CIT 4. *वभागीय त न4ध, आयकरअपील#यआ4धकरण, च6डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar