Sh. Balbir Verma, New Shimla V. ACIT, Shimla

ITA 404/CHANDI/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60820 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 30-04-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 18-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Keywords: Principle of natural justice
• Section: 133A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI H.L. KARWA, V.P. AND SHRI T.R. SOOD, AM ITA NO. 404 /CHD/2011 ASSESSMENT YEAR: 2007-08 SHRI BALBIR VERMA V. A.C.I.T. CIRCLE, SHIMLA BUILDER & CONTRACTOR PLOT NO. 4, LANE NO. 1 PHASE 1, SECTOR 1 NEW SHIMLA PAN: AAOPV 4309 H (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI N.K. SAINI DATE OF HEARING: 30.04.2012 DATE OF PRONOUNCEMENT: 01 .05.2012 ORDER PER T.R. SOOD, A.M IN THIS APPEAL THE ASSESSEE HAS RAISED FOLLOWING G ROUNDS. 1 THAT ORDER PASSED U/S 250(6) OF THE INCOME-TAX ACT, 1961 IS AGAINST LAW AND FACTS ON THE FILE IN AS MUCH THE LD . CIT(A), SHIMLA WAS NOT JUSTIFIED TO ARBITRARILY DECIDE THE APPEAL EX-P ARTE WITHOUT ADJUDICATING VARIOUS ISSUES ON MERIT RAISED AS PER GROUNDS OF AP PEAL. 2. THAT PRINCIPLES OF NATURAL JUSTICE WERE GROSSLY VIOLATED IN AS MUCH AS AFTER HAVING ALLOWED TIME TO THE APPELLANTS COU NSEL TO FILE WRITTEN SUBMISSIONS, SHE DID NOT CONSIDER THE SUBMISSIONS F ILED IN HER OFFICE ON 12.2.2011. 3. THAT DISALLOWANCES OF VARIOUS EXPENSES AS LISTE D IN THE GROUNDS OF APPEAL BEFORE THE LD. CIT(A) IS HIGHLY UNJUSTIFIED IN AS MUCH AS THE DISALLOWANCES WERE MADE MERELY ON SURMISES AND CONJ ECTURES AND NO SPECIFIC ITEMS OF DISALLOWABLE NATURE WERE PIN-POIN TED. 4. THAT THE LD. CIT(A) GRAVELY ERRED IN NOT ADJUDI CATING THE ISSUE AS TO WHETHER THE VARIOUS DISALLOWANCES MADE WERE TO BE S ET OFF AGAINST THE SURRENDERED INCOME OF RS. 60,00,000/- DURING SURVEY U/S 133A ON 13.01.2009. 2. NONE APPEARED DESPITE NOTICE. HOWEVER, AFTER P ERUSAL OF THE RECORD WE FIND THAT THE APPEAL CAN BE DECIDED ON EX-PARTE BAS IS AND THEREFORE, WE PROCEEDED TO DECIDE THE APPEAL ON EX-PARTE BASIS. 3. LD. DR FOR THE REVENUE WAS HEARD. WHEN IT WAS I NDICATED THAT THE MATTER SHOULD GO BACK TO THE FILE OF THE LD. CIT(A) BECAUS E SHE HAS DECIDED THE APPEAL 2 ON EX-PARTE BASIS IN LIMINE. HE STRONGLY PROTESTED THAT SINCE THE ASSESSEE HAD NOT APPEARED BEFORE THE LD. CIT(A) DESPITE THE NOTI CE ON FOUR OCCASIONS AND THE ASSESSEE HAS NOT BOTHERED TO APPEAR EVEN BEFORE THE TRIBUNAL, NO RELIEF SHOULD BE GRANTED TO SUCH AN ASSESSEE. 4. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. DR FOR THE REVENUE AND THE RELEVANT RECORD, WE FIND THAT THE LD. CIT(A) SIMPLY DISMISSED ASSESSEES APPEAL BECAUSE OF NON-APPEARANCE. SHE HAS NOT CONSIDERED THE WRITTEN SUBMISSIONS AND NOT PASSED A SPEAKING ORDER. EVEN IF THE ASSES SEE DID NOT APPEAR, APPELLATE AUTHORITY IS DUTY BOUND TO CONSIDER ALL R ELEVANT RECORDS AND WRITTEN ARGUMENTS, IF ANY. THEREFORE, IN THE INTEREST OF JU STICE, WE SET ASIDE THE ORDER OF LD. CIT(A) AND REMIT THE MATTER BACK TO HER FILE FO R RECONSIDERATION OF THE ISSUE AFTER PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSE E. SINCE THE ASSESSEE HAS NOT BOTHERED TO ATTEND THE PROCEEDINGS BEFORE THE L D. CIT(A) ON EARLIER OCCASIONS, WE DIRECT THE ASSESSEE ALSO TO COOPERATE AND ATTEND THE PROCEEDING DUTY FULLY. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 01.05.2012 SD/- SD/- (H.L. KARWA) (T.R. SOOD) VICE PRESIDENT ACCOUNTANT MEMBER DATED: 01 .05.2012 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/ THE DR 3