MESERS UJAGAR MAL,SAT PAL, NAKODAR V. INCOME TAX OFFICER , NAKODAR

ITA 445/ASR/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7109 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKIT KUMAR AGGARWAL
• Keywords: Opportunity of being heard
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CAMP BENCH AT JALANDHAR BEFORE SH. N. K. SAINI, HONBLE VICE PRESIDENT AND SH. RAVISH SOOD, JUDICIAL MEMBER ITA NO.445/ASR./2018 : ASSTT. YEAR : 2013-14 M/S UJAGAR MAL SAT PAL, C/O SH. DINESH SARNA, ADV., B-18, VAKIL BUILDING, MODEL TOWN ROAD, JALANDHAR VS INCOME TAX OFFICER, NAKODAR (APPELLANT) (RESPONDENT) PAN NO. AABFU3914C ASSESSEE BY : SH. ASHRAY SARNA, CA REVENUE BY : SH. ANKIT KUMAR AGGARWAL, DR DATE OF HEARING : 11.01.2019 DATE OF PRONOUNCEMENT : 17.01.2019 ORDER PER N. K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 16.05.2018 OF LD. CIT(A)-2, JALANDHAR. 2. THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPEA L RELATES TO THE CONFIRMATION OF ADDITION MADE BY THE AO AMOUNTING T O RS.5,00,000/- U/S 68 OF THE INCOME TAX ACT, 1961 (H EREINAFTER REFERRED TO AS THE ACT) WITHOUT CONSIDERING THE SUB MISSIONS OF THE ASSESSEE. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED THE RETURN OF INCOME ON 05.08.2014 DECLARING AN INCOME OF RS.4 ,46,560/- WHICH WAS PROCESSED U/S 143(1) OF THE TAX ACT. LATE R ON, THE CASE ITA NO. 445/ASR./2018 UJAGAR MAL SAT P AL 2 WAS SELECTED FOR SCRUTINY. THE AO FRAMED THE ASSESS MENT AT AN INCOME OF RS.10,45,520/- BY MAKING THE ADDITION OF RS.5,98,960/-. 4. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO PASSED THE EX-PARTE ORDER AND SUSTAINED THE ADDITIONS MADE BY THE AO. 5. NOW THE ASSESSEE IS IN APPEAL. THE LD. COUNSEL F OR THE ASSESSEE SUBMITTED THAT THE NOTICE FOR HEARING WAS NOT SERVED UPON THE ASSESSEE. THEREFORE, THE LD. CIT(A) WAS NOT JUSTIFIED IN PASSING THE EX-PARTE ORDER WITHOUT GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN HIS RIVAL SUBMISSIONS, THE LD. DR SUBMITTED T HAT THE ASSESSEE WAS NON- COOPERATIVE AND DID NOT ATTEND THE PROCEEDINGS WHEN EVER THE CASE WAS FIXED FOR HEARING. THEREFORE, THERE WAS NO ALTERNATIVE WITH T HE LD. CIT(A) EXCEPT TO DECIDE THE APPEAL OF THE ASSESSEE EX-PARTE. 7. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CA SE, IT IS NOTICED THAT THE LD. CIT(A) MENTIONED IN THE IMPUGNED ORDER THAT THE CAS E WAS FIXED FOR HEARING ON 08.05.2018 AND THE NOTICE WAS ISSUED ON 23.04.2018. HOWEVER, NOWHERE IT IS MENTIONED THAT THE SAID NOTICE WAS SERVED UPON THE ASSESSEE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM. WE, THEREFORE, BY CONSIDERING THE TOTALITY OF THE F ACTS, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT(A) TO BE DECIDED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE A ND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSE. ITA NO. 445/ASR./2018 UJAGAR MAL SAT P AL 3 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 17/01/2019) SD/- SD/- (RAVISH SOOD) (N. K. SAINI) JUDICIAL MEMBER V ICE PRESIDENT DATED: 17/01/2019 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR