Naresh Ahuja, Rajpura V. ITO, Rajpura

ITA 400/CHANDI/2011

• Counselvise Citation: 40021514 RSA 2011
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-08-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 18-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHILESH GUPTA
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER ITA NO.400/CHD/2011 (ASSESSMENT YEAR : 2007-08) SH.NARESH AHUJA, VS. THE INCOME TAX OFFICER, BALAJI FINANCIAL SERVICIES, RAJPURA. # 5, BHOGLAM ROAD, RAJPURA. PAN: ADQPA4806M (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 29.08.2012 DATE OF PRONOUNCEMENT : 30.08.2012 O R D E R PER SUSHMA CHOWLA, J.M, : THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF THE COMMISSIONER OF INCOME-TAX(APPEALS), PATIALA DATED 09.02.2011 RELATING TO ASSESSMENT YEAR 2007-08 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. THE PRESENT APPEAL IS SLATED FOR HEARING BEFORE US AFTER THE EARLIER EX-PARTE ORDER PASSED AGAINST THE ASSESSEE WAS REST ORED IN M.A.NO.19/CHD/2012 VIDE ORDER PASSED DATED 18.4.201 2. THE APPEAL OF THE ASSESSEE WAS DIRECTED TO BE FIXED ON 2.5.2012. THE APPEAL WAS ADJOURNED TO 19.6.2012, ON WHICH DATE THE BENCH DID NOT FUNCTION AND NOTICE OF HEARING FIXING THE APPEAL FOR HEARING TO 29.8.2012 WAS ISSUED TO THE ASSESSEE. THE SAID NOTICE HAS BEEN RETURNED BACK BY THE POSTAL AUTHORITIES. NO OTHER ALTERNATE ADDRESS IS AVAILAB LE ON RECORD. THE PERUSAL OF THE GROUNDS OF APPEAL REFLECT THAT THE P RELIMINARY ISSUE RAISED BY THE ASSESSEE IS VIDE GROUND NO.1 WHICH READS AS UNDER: 2 1. I) ON THE FACTS AND IN CIRCUMSTANCES OF THE CASE, LD. CIT(A) HAS ERRED IN DECIDING THE APPEAL OF THE APPELLANT AGAINST THE ORDER U/S 143(3) OF THE LD.A.O. FOR THE ASSESSMENT YEAR 2007-08 WITHOUT ALLOWING THE APPELLANT AN OPPORTUNITY TO FILE THE WRITTEN SUBMISSIONS. II) THE IMPUGNED ORDER OF THE LD.CIT(A) MAY KINDLY BE SET ASIDE WITH THE DIRECTION TO DECIDE THE APPEAL AFRESH ON MERITS AFTER HEARING THE APPELLANT. 3. THE ASSESSEE IS AGGRIEVED BY THE ORDER OF THE CI T (APPEALS) IN NOT ALLOWING PROPER OPPORTUNITY OF HEARING TO THE ASSES SEE. THE PERUSAL OF THE ORDER OF THE CIT (APPEALS) REFLECTS THAT THOUGH THE APPEAL WAS ADJOURNED FROM TIME TO TIME BUT FINALLY THE ASSESSE E APPEARED ON 8.12.2010 AND FILED WRITTEN SUBMISSIONS, WHICH WERE FORWARDED TO THE ASSESSING OFFICER. THE ASSESSING OFFICER SENT HIS COMMENTS VIDE NO.846 DATED 17.1.2012. THE APPEAL WAS FIXED FOR H EARING BEFORE THE CIT (APPEALS) ON 28.1.2011 ON WHICH DATE THE COPY O F ASSESSING OFFICERS REPORT WAS HANDED OVER TO THE COUNSEL OF THE ASSESSEE TO FILE COUNTER REPLY. THE ASSESSEE FAILED TO FILE COUNTER REPLY TILL THE DATE OF PASSING OF THE APPELLATE ORDER I.E. 9.2.2011. THE CIT (APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE UPHOLDING THE ORDER OF THE ASSESSING OFFICER. 4. FROM THE PERUSAL OF THE RECORD AND THE APPELLATE ORDER WE ARE OF THE VIEW THAT PROPER OPPORTUNITY OF HEARING HAS NOT BEEN AFFORDED TO THE ASSESSEE BEFORE ADJUDICATING THE APPEAL AGAINST THE ASSESSEE. IN THE INTEREST OF NATURAL JUSTICE WE DEEM IT FIT TO RESTO RE THE ISSUE BACK TO THE FILE OF CIT (APPEALS) TO ADJUDICATE THE ISSUE RAISE D ON MERITS BY AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE AND APPEAR B EFORE THE APPELLATE 3 AUTHORITIES AND PUT-FORWARD HIS REPLY. THUS THE GR OUND NO.1 RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. IN VIEW OF OUR SETTING ASIDE THE ISSUE BACK TO THE FILE OF CIT (APPEALS) W E ARE NOT ADJUDICATING THE ISSUE RAISED BY THE ASSESSEE VIDE GROUND NOS. 2 AND 3. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH DAY OF AUGUST, 2012. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 30 TH AUGUST, 2012 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH