M/s International Customer Related Management Services Pvt. Ltd., Chandigarh V. DCIT, C-6(1), Mohali

ITA 450/CHANDI/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5170 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 11-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR GULSHAN RAJ

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A, CHANDIGARH , !' # $ % &' , '( BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 450/CHD/2018 / ASSESSMENT YEAR : 2008-09 M/S INTERNATIONAL CUSTOMER RELATED MANAGEMENT SERVICE PVT LTD., H.NO. 1055,SECTOR 27-B, CHANDIGARH THE DCIT, CIRCLE 6(1), MOHALI ./PAN NO: AABCI2162B / APPELLANT /RESPONDENT ! /ASSESSEE BY : SH. AJAY VOHRA, ADVOCATE ' ! / REVENUE BY : DR. GULSHAN RAJ, CIT DR # $ % /DATE OF HEARING : 10.10.2018 &'() % / DATE OF PRONOUNCEMENT : 10.10. 2018 ')/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 24.01.2018 OF THE COMMISSIONER OF INCOM E TAX (APPEALS )- 2, CHANDIGARH [HEREINAFTER REFERRED TO AS CIT(A)]. 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN SO MANY GR OUNDS OF APPEAL, HOWEVER, LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSE T, HAS SUBMITTED THAT THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(A) HAS PASSED AN EX- PARTE ORDER REJECTING THE APPLICATION OF THE ASSESS EE FOR SEEKING OF ADJOURNMENT. HOWEVER, THE LD. CIT(A) DID NOT PASS ANY ORDER ON MERITS. HE HAS INVITED OUR ATTENTION TO THE IMPUGNED ORDER OF THE CIT(A). ITA NO. 450/CHD/2018- INTERNATIONAL CUSTOMER RELAT ED MANAGEMENT SE RVICE PVT LTD., CHANDIGARH 2 3. WE HAVE GONE THROUGH THE ORDER OF THE CIT(A). WE FIND THAT THE ASSESSEE ON THE DATE OF HEARING I.E. 24.01.2018 HAD SOUGHT ADJOURNMENT ON THE GROUND THAT THE ASSESSEE WANTED TO INSPECT T HE RECORDS. HOWEVER, THE LD. CIT(A) REJECTED THE SAID APPLICATION OF THE AS SESSEE AND SIMULTANEOUSLY DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. THOUGH IT IS THE DISCRETION OF CIT(A) EITHER TO ACCEPT OR REJECT THE ADJOURNMENT APPLICATION TAKING INTO CONS IDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE, HOWEVER, IN OUR VIEW, T HE REJECTION OF ADJOURNMENT APPLICATION DOES NOT AUTOMATICALLY RESU LT INTO DISMISSAL OF THE APPEAL ITSELF. AFTER REJECTING THE APPLICATION OF THE ASSESSEE, THE LD. CIT(A) WAS SUPPOSED TO DECIDE THE APPEAL ON MERITS. UNDER THE CIRCUMSTANCES, THE IMPUGNED ORDER PASSED BY THE CIT (A) DISMISSING THE APPEAL OF THE ASSESSEE IN LIMINE WITHOUT GOING INT O THE MERITS OF THE CASE IS NOT SUSTAINABLE IN THE EYES OF LAW. THE SAME IS ACCORDINGLY SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) TO DECIDE THE APPEAL OF THE ASSESSEE ON MERITS AFTER GIVING OPPORTUNITY OF HEAR ING TO THE ASSESSEE. IT IS ALSO DIRECTED THAT THE ASSESSEE WILL NOT SEEK UNNEC ESSARY ADJOURNMENT AND WILL ACTUALLY PARTICIPATE IN THE PROCEEDINGS BEFORE THE CIT(A) AS AND WHEN CALLED FOR. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREAT ED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10.10.2018. SD/- SD/- ( # $ % &' / ANNAPURNA GUPTA) '( / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 10.10. 2018 .. ITA NO. 450/CHD/2018- INTERNATIONAL CUSTOMER RELAT ED MANAGEMENT SE RVICE PVT LTD., CHANDIGARH 3 '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR