Kailash Chander, Hisar V. ITO, Ward- 2, Hisar

ITA 4144/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1632 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 07-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SWAROOP SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.- 4144/DEL/2019 (ASSESSMENT YEAR: 2010-11 KAILASH CHANDER BANSAL, 151, C/O KALAN MANDIR SALARIES, PALIKA BAZAR, HISAR VS. ITO, WARD-2, HISAR PAN NO. AAQPC3128D APPELLANT RESPONDENT ASSESSEE BY SH. LALIT MOHAN, CA REVENUE BY SH. SWAROOP SINGH, SR.DR DATE OF HEARING: 09/12/2020 PRONOUNCEMENT ON 09/12/2020 ORDER PER K. NARASIMHA CHARY, JM CHALLENGING THE ORDER DATED 21/02/2019 PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEALS), HISAR FOR THE ASSESSMENT YEAR 2010-11, SHRI KAILASH CHANDER BANSAL (THE ASSESSEE) FILED THIS APPEAL. 2. AT THE OUTSET, LD. COUNSEL FOR ASSESSEE SUBMITT ED THAT THE IMPUGNED ORDER HAS BEEN PASSED EX PARTE BY THE LD. CIT(A) WI THOUT CONSIDERING THE WRITTEN SUBMISSIONS AND ADDITIONAL GROUNDS FURNISHED BEFORE HER. HE, THEREFORE, PRAYED TO REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) WITH DIRECTION TO DECIDE THE APPEAL AFRESH AFTER CONSIDERING THE WRITTEN SUBMISS IONS SO MADE BY THE ASSESSEE BEFORE HER. LD. AR FURTHER SUBMITTED THAT UNDER SIMILAR CIRCUMSTANCES WHEN THE LD. CIT(A) PASSED THE ORDER EX PARTE FOR T HE ASSESSMENT YEAR 2009-10, A COORDINATE BENCH OF THIS TRIBUNAL REMANDED THE SA ME TO THE FILE OF THE LD. CIT(A) BY ORDER DATED 14/1/2020 IN ITA NO. 4143/DEL /2019, DIRECTING THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH AFTER CONSIDERIN G THE WRITTEN SUBMISSIONS OF THE ASSESSEE ON MERITS. 3. IT IS THE SUBMISSION OF THE LD. DR THAT IN SPITE OF GRANTING SEVERAL OPPORTUNITIES THE ASSESSEE FAILED TO AVAIL THE SAME AND THERE WAS NO REPRESENTATION FOR THE ASSESSEE WHEN THE MATTER WAS FIXED FOR HEARING AND, THEREFORE, THE LD. CIT(A) WAS LEFT WITH NO OPTION B UT TO DECIDE THE MATTER ON MERITS, BUT IN THE ABSENCE OF THE ASSESSEE. HE SUBM ITTED THAT UNLESS AND UNTIL THE ASSESSEE IS PUT ON TERMS, THE SAME THING IS LIK ELY TO HAPPEN THIS TIME ALSO, IF THE MATTER IS REMANDED TO THE FILE OF THE LD. CIT(A ) FOR FRESH DISPOSAL. HE, THEREFORE, PRAYED THAT, IF ANY REASON THE TRIBUNAL REMANDED THE MATTER TO THE FILE OF THE LD. CIT(A) THE ASSESSEE MAY BE PUT ON T ERMS. 4. WE HAVE GONE THROUGH THE RECORD IN THE LIGHT OF THE SUBMISSIONS MADE ON EITHER SIDE. IT COULD BE SEEN FROM THE RECORD THAT THE APPEAL OF THE ASSESSEE HAS BEEN DECIDED EX PARTE AND THE GRIEVANCE OF THE ASSE SSEE IS THAT NO REASONABLE OPPORTUNITY IS GRANTED TO THE ASSESSEE TO PUT FORTH THEIR CASE. FURTHER, THE COPY OF THE ORDER DATED 14/1/2020 IN ITA NO. 4143/DEL/20 19 FOR THE ASSESSMENT YEAR 2009-10 IN ASSESSEES OWN CASE SHOWS THAT THE MATTE R FOR THE ASSESSMENT YEAR 2009-10 WAS REMANDED TO THE FILE OF THE LD. CIT(A) FOR FRESH CONSIDERATION AND TO DISPOSED OF ON MERITS. CONSIDERING THESE FACTS A ND TAKING INTO CONSIDERATION THE CIRCUMSTANCES REPORTED BY THE LD. DR ON ASSESSE ES REQUEST FOR REMANDING THE CASE, WE FIND IT APPROPRIATE IN THE INTEREST OF JUSTICE THAT THE MATTER SHOULD BE REMITTED BACK TO THE FILE OF LD. CIT(A) WITH THE DIRECTION TO DECIDE THE APPEAL AFRESH AFTER AFFORDING AN OPPORTUNITY TO THE ASSESS EE TO PUT FORTH THEIR CASE. NEEDLESS TO SAY, THE ASSESSEE SHALL PROSECUTE THE M ATTER BEFORE THE LD. CIT(A) ON THE DATE FIXED FOR HEARING AND IT IS MADE CLEAR THAT NO FURTHER OPPORTUNITY WOULD BE GRANTED TO THE ASSESSEE IF HE FAILS TO AVA IL THE SAME. WE ORDER ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS THE 9 TH DAY OF DECEMBER, 2020. SD/- SD/- (R.K.PANDA) (K. NARSIMH A CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9/12/2020 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI