M/s Allychem Securities Pvt. Ltd., Chandigarh V. ITO, W-4(4), Chandigarh

ITA 411/CHANDI/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5133 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-11-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 25-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Assessment record

Judgement Text

आयकरअपील यअ धकरण,च डीगढ़ यायपीठ,च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.4 1 0 & 4 1 1 / C H D / 2 0 2 3 नधा रणवष / Assessment Years :2010-11 & 2012-13 M/s Allychem Securities Pvt.ltd., SCO 290, First Floor, Sector 32-C,Chandigarh Vs. बनाम The ITO, Ward-4(4), Chandigarh थायीलेखासं./PAN No.AAICA1223C अपीलाथ /Appellant यथ /Respondent नध रतीक ओरसे/Assessee by : Shri Tej Mohan Singh, Advocate राज वक ओरसे/ Revenue by : Smt. AmanpreetKaur, Sr.DR स ु नवाईक तार#ख/Date of Hearing : 22.11.2023 उदघोषणाक तार#ख/Date of Pronouncement : 29 .11.2023 आदेश/Order Per A.D. Jain, Vice President: Both the appeals filed by the Assessee are against the separate orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, each dated 05.06.2023, for the Assessment Years 2010- 11 and 2012-13 respectively. 2. At the outset, it has been submitted by the ld. Authorized Representative (AR) of the Assessee thatthe sole grievance of the 410 & 411-Chd-2023-– M/s Allychem Securities Pvt. Ltd., Chandigarh 2 Assessee in these appeals is that the ld. CIT(A) has concluded the proceedings by passing an ex-parte orders without proper perusal of the assessment record and dismissed the appeals of the Assessee by upholding the order passed by the Assessing Officer; and that the Assessee did not receive any notice for fixation of the appeals on the registered e-mail address and as a result thereof, the submissions could not be filed before the ld. CIT(A). It has further been submitted that the impugned orders confirmed by the ld. CIT(A), by passing an ex-parte ordersareagainst the principles of natural justice and are totally unfair, arbitrary and unjustified. It is submitted that the Assessee has a fair case on merits and, therefore, prayed that keeping in view the principles of natural justice, the Assessee may be given a reasonable opportunity of hearing of the appeals before the ld. Commissioner (Appeals) and the appeals be directed to be decided on merits. 3. The ld. DR, on the other hand, relied on the orders of the lower authorities. 4. Heard. We have gone through the orders of the ld. CIT (A) and find that the ld. CIT(A) has dismissed the appealsof the Assessee ex-parte by merely upholding orderspassed by the Assessing Officer, without considering the material available on record, and also without going into the merits of the cases. As such, an opportunity of hearing 410 & 411-Chd-2023-– M/s Allychem Securities Pvt. Ltd., Chandigarh 3 requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. VeluPalandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit. 5. The ld. D.R., though, has placed reliance on the orders of the authorities below, but has no objection if the matter in both the appeals is remanded to the CIT(A) for adjudication afresh. 5. In view of the above, in the interest of justice, the matter, in both appeals, is remitted to the file of the CIT(A), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A).All pleas available under the law shall remain so available to the assessee. Ordered accordingly. 6. In the result, for statistical purposes, both the appeals are treated as allowed for statistical purposes. Order pronounced on 29.11.2023. Sd/- Sd/- (VIKRAM SINGH YADAV) ( A.D. JAIN ) Accountant Member Vice President “आर.के.” 410 & 411-Chd-2023-– M/s Allychem Securities Pvt. Ltd., Chandigarh 4 आदेशक त)ल*पअ+े*षत / Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु 0त/ CIT 4. *वभागीय त न4ध, आयकरअपील#यआ4धकरण, च6डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar