M/s Spectra Real Estates Pvt. Ltd., Chandigarh V. ITO, W-5(3), Chandigarh

ITA 366/CHANDI/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7480 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 22-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KU MAR SR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER ITA NO. 366/CHD/2018 (ASSESSMENT YEAR: 2013-14) M/S SPECTRA REAL ESTATES PVT. LTD. VS. I.T.O. H.NO. 48, SECTOR 27A WARD 5(3) CHANDIGARH CHANDIGARH PAN NO. AAFCS2971N (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI. SACHIN JAIN, CA REVENUE BY : SHRI MANOJ KUMAR,SR.DR DATE OF HEARING : 18/06/2018 DATE OF PRONOUNCEMENT : 26.07.2018 ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 17/08/2017 OF CIT(A)-2, CHANDIGARH PERT AINING TO ASSESSMENT YEAR 2013-14 ON VARIOUS GROUNDS. 2. HOWEVER, THE PARTIES WERE HEARD ONLY IN RESPECT OF THE PRAYER MADE QUA GROUND NO. 1 IN THE PRESENT APPEAL WHICH READS AS UNDER: 1. THAT THE LD. CIT(A) IS NOT JUSTIFIED IN NOT GIV ING PROPER OPPORTUNITY OF HEARING, WHICH IS AGAINST THE NATURAL JUSTICE AND T HE CASE BE SET ASIDE. 3. THE LD. AR INVITING ATTENTION TO THE IMPUGNED OR DER SUBMITTED THAT THE NOTICE STATED TO HAVE BEEN SENT BY THE LD. CIT(A) WAS NOT RECEIVED BY THE ASSESSEE PROBABLY ON ACCOUNT OF CHANGE OF THE ADDRESS OF THE ASSESSEE. I T WAS HIS SUBMISSION THAT INFACT THE IMPUGNED ORDER ALSO HAD NOT BEEN RECEIVED AND IT WA S ONLY WHEN THE PENALTY NOTICE WAS RECEIVED THAT THE ASSESSEE WAS MADE AWARE OF THE OR DER HAVING BEEN PASSED. ACCORDINGLY IT WAS HIS LIMITED PRAYER THAT IN THE INTERESTS OF SUB STANTIAL JUSTICE, THE IMPUGNED ORDER MAY BE SET ASIDE TO THE FILE OF THE LD. CIT(A) ACCEPTIN G THE ORAL UNDERTAKING GIVEN BY HIM. ATTENTION WAS INVITED TO THE PAPER BOOK FILED WHICH CONTAINED COPY OF THE LETTER DT. 21/03/2018 FILED BEFORE THE LD. CIT(A) FOR SUPPLYIN G COPY OF THE IMPUGNED ORDER. 4. THE LD. DR ,ON GOING THROUGH THE RECORD SUBMITTE D THAT HE HAS NO OBJECTION IF AN OPPORTUNITY OF BEING HEARD IS GRANTED. ITA NO. 366/CHD/2018 (ASSESSMENT YEAR: 2013-14) 2 5. I HAVE HEARD THESE SUBMISSIONS AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. THE PRESENT ORDER HAS BEEN PASSED EX-PARTE WHERE DUE TO CHANGE OF ADDRESS ETC. THE ASSESSEE, IT IS PLEADED BY THE LD. AR, REMAINED UNREPRESENTED. THE LD. AR HAS GIVEN HIS ORAL UNDERTAKING THAT IN THE EVENTUALITY OF REMAND OF TH E ISSUE BACK TO THE FILE OF THE CIT(A), HE WOULD UNDERTAKE THAT THE ASSESSEE IS REPRESENTED AN D MAKES PROPER AND FULL COMPLIANCES. IT IS NOTED THAT THE SAID PRAYER OF THE ASSESSEE HAS N OT BEEN OBJECTED TO BY THE LD. SR.DR ON CONSIDERING THE RECORD. ACCORDINGLY, CONSIDERING T HE FACTS, CIRCUMSTANCES AND THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH, THE IM PUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEI NG HEARD. 6. A PERUSAL OF THE RECORD SHOWS THAT NOTICE PRESUM ABLY MAY HAVE BEEN SENT TO THE ADDRESS MENTIONED AT COLUMN NO. 4 IN THE IMPUGNED O RDER WHICH IS AS UNDER : M/S SPECTRA REAL ESTATES PVT. LTD., SCO 67-68, SECTOR 46-C, CHANDIGARH. 6.1 IN THE MEMO OF APPEAL FILED BY THE ASSESSEE, TH E ADDRESS GIVEN IN COLUMN NO. 10 IS AS UNDER : M/S SPECTRA REAL ESTATES PVT. LTD., HOUSE NO. 48, SECTOR 27-A, CHANDIGARH. 6.2. THE CIT(A) IS ADVISED TO GIVE THE NOTICE TO TH E ASSESSEE FOR NEXT DATE OF HEARING ON THE NEW ADDRESS. 7. WHILE SO DIRECTING, IT IS MADE CLEAR THAT IN THE EVENTUALITY THE ASSESSEE ABUSES TRUST REPOSED AND FAILS TO PARTICIPATE FULLY AND FAIRLY B EFORE THE CIT(A), THE CIT(A) WOULD BE AT LIBERTY TO PASS THE ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 9. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH JULY,2018. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED : AG/POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR