M/s Virbhadra Singh (HUF) Karta Sh. Vikramaditya Singh, Shimla V. DCIT, Circle, Shimla

ITA 373/CHANDI/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4736 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-12-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 05-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 143(1); 143(2)

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 370 to 373/CHD/2023 नधा रण वष / A.Ys. : 2010-11, 2012-13 to 2014-15 M/s Virbhadra Singh (HUF), Karta Shri Vikramaditya Singh, Holy Lodge, Jakhoo, Shimla. बनाम VS The DCIT, Circle, Shimla. थायी लेखा सं./PAN /TAN No: AACHV0223N अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज व क ओर से/ Revenue by : Shri Dharam Vir, JCIT, Sr.DR तार"ख/Date of Hearing : 11.12.2023 उदघोषणा क तार"ख/Date of Pronouncement : 12.12.2023 VIRTUAL HEARING आदेश/ORDER PER BENCH These are four appeals filed by same assessee for assessment years 2010-11 and 2012-13 to 2014-15 against the separate orders dated 12.04.2023 passed by the ld. CIT(A) NFAC, Delhi. 2. As the facts, issues and circumstances are identical in all the appeals, therefore, these appeals were heard together ITA 370to373/CHD/2023 A.Y.2010-11,2012-13 to 2014-15 2 and are being disposed of by this common order. With the consent of parties, the facts are taken from ITA No.370/CHD/2023, wherein the assessee has raised the following grounds of appeal : 1. That the Ld. CIT (A), NFAC, Delhi has erred in dismissing the appeal of the assessee in an ex-parte order vide order, dated 12.04.2023. 2. That the notices for hearing were through received on the e-mail of the counsel, who asked his junior to attend the same, but the junior counsel could not attend due to some communication gap. 3. Notwithstanding the above said ground of appeal, the Ld. CIT(A) has failed to appreciate that the details submissions which had been filed before his predecessor CIT(A), Shimla in response to notice, dated 22.08.2016 vide notice No. 362 of the CIT(A) Shimla and which ought to have been considered by the CIT(A) before passing the order. 3. The brief facts of the case are that the assessee filed original return of income declaring taxable income of Rs.44,67,584/-alongwith agriculture income of Rs.15,00,000/- on 29.07.2010. The same was processed u/s 143(1) of the Income Tax Act. The case of the assessee was selected for scrutiny under CASS and notice u/s 143(2) dated 24.08.2011 was issued to the assessee. The assessee filed revised return of income on 02.03.2012 enhancing the agricultural income to Rs.2,80,92,500/-. The Assessing Officer completed the assessment u/s 143(3) dated ITA 370to373/CHD/2023 A.Y.2010-11,2012-13 to 2014-15 3 28.02.2013 on total taxable income of Rs.44,67,584/- alongwith agricultural income of Rs.2,80,92,500/-. 3. The assessee went in appeal before the CIT(A) where notices for hearing were sent to the assessee on 15.12.2020, 16.01.2021, 29.12.2022 and 09.01.2023 but the assessee did not respond to the notices. The ld. CIT(A) also concluded that there was nothing on record to support the issues raised by the assessee. Accordingly, the ld. CIT(A) dismissed the assessee's appeal. 4. Aggrieved the assessee is in appeal before us. It was submitted that earlier the appeals were physically attended to by the assessee before the ld. CIT(A) Shimla, Camp at Solan and detailed submissions were filed for different assessment years in response to the notices of the CIT(A). Later on, the appeals were transferred to NFAC, New Delhi. It was further submitted that certain notices were sent by the ld. CIT(A) on the email ID of the counsel Shri Chander Sekhar and last notice was sent for hearing on 09.01.2023 which was forwarded by Shri Chander Sekhar, Advocate to his junior Shri Abhishek through his mail, but it had gone to the ‘spam’ and due to which, compliance could not be ITA 370to373/CHD/2023 A.Y.2010-11,2012-13 to 2014-15 4 made. An affidavit duly attested has been filed by Shri Chander Sekhar, Advocate regarding the reason for non- compliance. The contents of the Affidavit are reproduced hereunder for the sake of ready reference: I Chander Sekhar S/o Sh. Ripudaman Singh Verma, having Office at, Sood Complex. Tara Hall, Shimla do hereby solemnly state and affirm as under:- 1. That I am practicing Advocate at Shimla and held the brief in the cases of M/s Virbhadra Singh (HUF) for Asstt. Years 2010-11, 2012-13, 2013- 14 and 2014- 2 . That I had attended the case for the above said years before the Ld. Assessing Officer and filed the requisite information from time to time. 3. That I had filed appeals manually before the Worthy C1T(A), Shimla at Solan for all the above said years and which is a matter of record. 4. That the hearing before the CIT(A), had taken place manually as per necessary evidence enclosed in the Paper Book and 1 had filed written submissions for Asstt. Year 2010-11, 2012-13 & 2013-14, during the course of hearing before CITY A), Shimla at Solan. 5. That lateron as per the scheme of the department, the appeals were transferred to the "NFAC", Delhi. 6. That as per the order passed by the CIT(A), NFAC, it has been mentioned that notices for hearings had been sent on various dates but nobody attended to the hearings. 7. That it is submitted that, though, certain mails were received by me but the same were forwarded to my Assistant, Sh. Abhishek Sharma, Advocate, who had been looking after the cases of Virbhadra group but that mail could not be viewed, since it had gone to the 'spam' of my junior, Sh. Abhishek Sharma, Advocate. 8. That the said screen shots of the said mail is being enclosed herewith for your goodself s ready reference. 9. That since the assessee has already filed written submissions before the Worthy Commissioner of Income Tax (Appeals) and there could be no other reason for not attending to the hearings as we had already filed the submissions for these years and the same could not be attended due ITA 370to373/CHD/2023 A.Y.2010-11,2012-13 to 2014-15 5 to the above said reasons and screen shots of mail being transferred to spam is enclosed. 10. That non-appearance on the dates before the CIT(A), was thus, due to the above said reason and which is highly regretted. ” 5. We have heard the rival submissions and perused the material available on record. After considering the facts and circumstances of the case and also after going through the Affidavit of Shri Chander Sekhar, Advocate, in the interest of justice, we deem it appropriate that the assessee should be given reasonable and proper opportunity of being heard as the assessee could not respond to the notices issued by the ld. CIT(A) due to technical problem. Accordingly, in the interest of justice, the file is restored to the file of ld. CIT(A) to decide the matter afresh in accordance with law after giving a reasonable opportunity of being heard to the assessee. The assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). 6. In the result, the appeal of the assessee is allowed for statistical purposes. 7. As the facts, circumstances and issues are identical in ITA Nos. 371, 372 and 373/CHD/2023 to that of in ITA No. 370/CHD/2023, therefore, our findings given in ITA No. ITA 370to373/CHD/2023 A.Y.2010-11,2012-13 to 2014-15 6 370/CHD/2023 would apply mutatis-mutandis to ITA Nos. 371, 372 and 373/CHD/2023 also. 8. In the result, all the appeals of the assessee are allowed for statistical purposes. Order pronounced on 12 th December,2023. Sd/- Sd/- (VIKRAM SINGH YADAV) (A.D.JAIN ) ACCOUNTANTMEMBER VICE PRESIDENT “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar