SHRI NARINDER SINGH , HOSHIARPUR V. INCOME TAX OFFICER WARD-3, HOSHIARPUR

ITA 455/ASR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6822 (ITAT-AMRITSAR)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 27-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ GARG
• Assessee Lawyers: J S BHASIN
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. VIKRAM SINGH YADAV , ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO. 455/ASR/2019 ASSESSMENT YEAR 2010-11 SH. NARINDER SINGH, S/O SH TARLOCHAN SINGH H. NO. 46, VPO FATEHPUR KALAN, TEHSIL GARSHANKAR, HOSHIARPUR [PAN: BVMPS9793L] VS. ITO WARD-3, HOSHIARPUR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. J. S. BHASIN (ADV.) RESPONDENT BY: SH. DHEERAJ GARG (DR) DATE OF HEARING: 26.07.2019 DATE OF PRONOUNCEMENT: 26.07.2019 ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDE R OF LD. CIT(A)- 1, JALANDHAR DATED 25.10.2018 FOR A.Y 2010-11. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE APPEA L HAS BEEN DECIDED EX-PARTE QUA THE ASSESSEE BY THE LD CIT(A) WITHOUT GOING INTO THE MERITS OF THE MATTER. IT WAS ACCORDINGLY SUBMITTED THAT THE MAT TER MAY BE SET ASIDE TO THE FILE OF LD. CIT(A) TO DECIDE THE SAME ON MERIT S. THE LD. DR IS HEARD WHO HAS NOT RAISED ANY SPECIFIC OBJECTIONS WHERE THE MAT TER IS SET-ASIDE TO THE FILE OF THE LD CIT(A). ITA NO. 455/ASR/2019 SH. NARINDER SI NGH, HOSHIARPUR VS. ITO, HOSHIARPUR 2 3. ON PERUSAL OF THE ORDER OF THE LD. CIT(A), WE FIN D THAT THE MATTER HAS NOT BEEN DECIDED ON THE MERITS AND THE SAME HAS BEEN DI SMISSED EX-PARTE QUA THE ASSESSEE. THOUGH THERE HAVE BEEN NON-COMPLIANCE BY T HE ASSESSEE IN NOT ATTENDING TO THE PROCEEDINGS, HOWEVER, GIVEN T HAT THE MATTER HAS NOT BEEN DECIDED ON MERITS AND IN THE INTEREST OF JUSTICE AN D FAIR PLAY, WE SET ASIDE THE MATTER TO FILE OF LD. CIT(A) TO DECIDE THE SAME ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATI STICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26.07.2019. SD/- SD/- (N.K.CHOUDHRY) ( VIKRAM SINGH YADAV ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26.07.2019 GANESH KR. PS COPY OF THE ORDER FORWARDED TO: (1) SH. NARINDER SINGH, HOSHIARPUR (2) ITO, WARD-3, HOSHIARPUR (3) THE CIT(APPEALS)-1, JALANDHAR (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER ITA NO. 455/ASR/2019 SH. NARINDER SI NGH, HOSHIARPUR VS. ITO, HOSHIARPUR 3 DATE INITIAL 1 . DRAFT DICTATED ON PS/SR. PS 2. DRAFT PLACED BEFORE AUTHOR PS/SR. PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED /APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS PS/SR. PS 6. KEPT FOR PRONOUNCEMENT ON PS/SR. PS 7. FILE SENT TO THE BENCH CLERK PS/SR. PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER