M/s Hind Inns & Hotels Ltd., Chandigarh V. ITO, W-2(1), Chandigarh

ITA 365/CHANDI/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2754 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 29-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRA KANTA
• Assessee Lawyers: AMITOZ SINGH
• Keywords: Set aside
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 365/CHD/2019 ASSESSMENT YEAR : 2012-13 M/S HIND INNS & HOTELS LTD., PLOT NO. 15, INDUSTRIAL AREA, PHASE-I, CHANDIGARH. VS THE ITO, WARD 2(1), CHANDIGARH. PAN /TAN NO: AAHCS8255R APPELLANT RESPONDENT & ./ ITA NO. 366/CHD/2019 ASSESSMENT YEAR : 2014-15 M/S HIND INNS & HOTELS LTD., PLOT NO. 15, INDUSTRIAL AREA, PHASE-I, CHANDIGARH. VS THE ACIT (OSD), WARD 2(1), CHANDIGARH. PAN /TAN NO: AAHCS8255R APPELLANT RESPONDENT ! ASSESSEE BY : SHRI AMITOZ SINGH, CA ' ! REVENUE BY : SMT. CHANDRAKANTA, SR.DR # $ % DATE OF HEARING : 22.08.2019 &'() % D ATE OF PRONOUNCEMENT : 30.08.2019 )-/ ORDER PER DIVA SINGH THE PRESENT APPEALS HAVE BEEN FILED BY THE ASSESSE E WHEREIN THE CORRECTNESS OF THE CONSOLIDATED ORDER DATED 07. 01.2019 OF CIT(A) CHANDIGARH PERTAINING TO 2012-13 AND 2014-15 ASSESSMENT YEARS IS ASSAILED. 2. AT THE TIME OF HEARING, AN ADJOURNMENT APPLICAT ION HAD BEEN INITIALLY MOVED ON BEHALF OF THE ASSESSEE. TH E LD. AR MR. ITA 365&366 /CHD/2019 A.Y. 2012-13 & 2014-15 PAGE 2 OF 4 AMITOZ SINGH, HOWEVER, WITHDREW THE SAME AND ARGUED THE APPEAL. A PERUSAL OF THE RECORD SHOWS THAT ADMITTED LY BEFORE THE CIT(A), THE ASSESSEE CHALLENGING THE ADDITIONS MADE BY THE AO IN THE RESPECTIVE YEARS REMAINED UNREPRESENTED. THE O PPORTUNITIES SO PROVIDED HAVE BEEN LISTED IN PARA 4 OF THE IMPUG NED ORDER. A PERUSAL OF THE SAME SHOWS THAT EITHER THE ASSESSEE REMAINED UNREPRESENTED OR ALTERNATELY ON OTHER OCCASIONS MOV ED ADJOURNMENT APPLICATIONS THROUGH ITS AUTHORIZED REP RESENTATIVE OR ACCOUNTS MANAGER. IN VIEW OF THIS FACT, THE CIT (A) IN PARA 6.1 TAKES NOTE OF THE FACT THAT FACTUALLY NOBODY ATTENDED THE APPEAL PROCEEDINGS. HOWEVER, THE PART OF THE WRITTEN SUBMI SSION FILED BEFORE THE AO IS TAKEN INTO CONSIDERATION. 4. THE LD. AR REFERRING TO THE IMPUGNED ORDER SUBMI TTED THAT THE CASE HAS BEEN MISHANDLED AT THE STAGE OF THE FI RST APPELLATE AUTHORITY. IT WAS HIS SUBMISSION THAT HE HAS BEEN INFORMED THAT THE ADJOURNMENTS BEFORE THE LD. CIT(A) WERE BEING S OUGHT ONLY TO FILE A PAPER BOOK CONSISTING OF MATERIAL AVAILABLE BEFORE THE AO. IT WAS HIS SUBMISSION THAT BEFORE THE CIT(A) THE AS SESSEE WAS NOT REPRESENTED BY HIM AND APPARENTLY HE HAS NOT BE EN ASSISTED PROPERLY BY THE COUNSEL ALLEGEDLY ENGAGED. IN THE FACTS OF THE PRESENT CASE IT WAS HIS SUBMISSION CONSIDERING THE FACT THAT THE IMPUGNED ORDER IS AN EX-PARTE ORDER WHEREIN THE ASS ESSEE REMAINED UNREPRESENTED, IT WAS HIS PRAYER THAT THE MATTER MAY BE REMANDED BACK TO THE CIT(A) PERMITTING THE FILIN G OF THE PAPER BOOK SOUGHT TO BE FILED ON BEHALF OF THE ASSESSEE W HICH WAS ITA 365&366 /CHD/2019 A.Y. 2012-13 & 2014-15 PAGE 3 OF 4 NECESSARY FOR DECIDING THE ISSUES. THE PAPER BOOK, IT WAS SUBMITTED, CONSISTED OF EVIDENCES AVAILABLE ON RECO RD. HE GAVE HIS ORAL UNDERTAKING THAT THE ASSESSEE SHALL PARTIC IPATE IN THE PROCEEDINGS IN THE EVENTUALITY OF REMAND. THE PAPE R BOOK SOUGHT TO BE FILED ON BEHALF OF THE ASSESSEE WHICH WAS NECESSARY FOR DECIDING THE ISSUES, IT WAS HIS PRAYER, BE TAKE N ON RECORD. 5. THE LD. SR.DR THOUGH INVITED ATTENTION TO PARA 4 AND PARA 6.1 OF THE IMPUGNED ORDER WHICH HAVE BEEN REFERRED TO IN THE EARLIER PART OF THIS ORDER HOWEVER, AGREED THAT IN THE LIGHT OF THE ORAL UNDERTAKING GIVEN BY THE LD. AR THAT THE MATTE R MAY BE REMANDED TO THE CIT(A). 6. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. A PERUSAL OF THE RECO RD SHOWS THAT THE ASSESSEE CHALLENGED BEFORE THE CIT(A) THE ADDIT ION MADE IN THE RESPECTIVE ASSESSMENT ORDERS U/S 143(3) DATED 3 0.03.2015 AND 28.12.2017 BY WAY OF FILING APPEALS. THE ASSES SEE AS PER UNREBUTTED PLEADINGS ADMITTEDLY REMAINED UNREPRESEN TED DUE TO ILL ADVISED REPRESENTATION WHERE APART FROM MOVING ADJOURNMENTS SEEKING TIME, NO GAINFUL REPRESENTATION WAS MADE. T HE FACTUAL BACKGROUND IN THE LIGHT OF THE REMAND BEING MADE HA VE ALREADY BEEN BROUGHT OUT IN DETAIL IN THE EARLIER PART OF T HIS ORDER. ACCORDINGLY, ACCEPTING THE ORAL UNDERTAKING GIVEN B Y THE LD. AR THAT THE ASSESSEE SHALL NOT ABUSE THE TRUST REPOSED , THE IMPUGNED ORDERS ARE SET ASIDE BACK TO THE FILE OF T HE CIT(A) WITH ITA 365&366 /CHD/2019 A.Y. 2012-13 & 2014-15 PAGE 4 OF 4 THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANC E WITH LAW. NEEDLESS TO SAY THAT IN THE EVENTUALITY OF ABUSE OF THE TRUST REPOSED, THE CIT(A) SHALL BE AT LIBERTY TO PASS AN ORDER ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD. SAID ORD ER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 7. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH AUGUST,2019. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER % $ '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT -3. # / / CIT4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR