M/s Mount Carmel Educational Society, Chandigarh V. DCIT, (E), C-1, Chandigarh

ITA 474/CHANDI/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7493 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 17-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES SMD, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 474/CHD/2018 (ASSESSMENT YEAR : 2014-15) M/S MOUNT CARMEL VS. THE DCIT, EDUCATIONAL SOCIETY, CIRCLE-1(EXEMPTION), SECTOR 47-B, CHANDIGARH. CHANDIGARH. PAN : AABTM5447J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI NIKHIL GOYAL, CA REVENUE BY : SHRI MANJIT SINGH, SR.DR DATE OF HEARING : 26.06.2018 DATE OF PRONOUNCEMENT : 27.07.2018 ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILIN G THE CORRECTNESS OF THE ORDER DATED 21.02.2018 OF CIT(A)-2, CH ANDIGARH PERTAINING TO 2014-15 ASSESSMENT YEAR ON THE FOLLOWING GROUNDS : 1. THAT THE LD. COMMISSIONER OF INCOME TAX (APPEAL S) HAS ERRED IN DISMISSING THE APPEAL OF THE ASSESSEE AND PASSING A N EX-PARTE ORDER AGAINST THE ASSESSEE. 2. THAT NO SUFFICIENT OR REASONABLE OPPORTUNITY HA VE BEEN AFFORDED TO THE APPELLANT TO ATTEND THE CASE AND FURTHER, THE ASSES SEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE IN NOT ATTENDING TO THE HEARIN GS BEFORE THECIT(A). 3. NOTWITHSTANDING THE ABOVE SAID GROUNDS OF APPE AL, THE CIT(A) WAS REQUIRED TO ADJUDICATE THE VARIOUS GROUNDS OF APPEAL ON MERI TS RATHER THAN DISMISSING THE APPEAL OF THE ASSESSEE IN A SUMMARY MANNER. 4. THAT THE JUDGMENTS AS CITED BY THE LD. CIT(A) A RE NOT APPLICABLE TO THE FACTS OF THE CASE SINCE ALL THESE JUDGMENTS RELATED TO APPEA LS PENDING BEFORE THE ITAT, CHANDIGARH BENCH, CHANDIGARH AND NOT BEFORE THE CIT (A). 2. THE LD. AR SUBMITTED THAT IN THE FACTS OF THE PRESENT CASE ALSO THE FACTS OF NON RECEIPT OF NOTICE ETC. ARE SIMILAR TO AS HA VE BEEN CONSIDERED BY THE ITAT IN ORDER DATED 14.06.2018 IN ITA 346/CHD/2018 IN THE CASE OF THE ASSESSEE ITSELF FOR 2013- 14 ASSESSMENT YEAR. THE NOTICES STATED TO HAVE BEEN SEN T TO THE ASSESSEE WERE NOT PLACED BEFORE THE ASSESSEE SOCIETY BY THE OFFICE STAFF ATTENDING TO THE CORRESPONDENCES ETC. ACCORDINGLY, IT WAS HIS PRA YER THAT AN OPPORTUNITY OF BEING HEARD MAY BE GRANTED AS THE ASSES SEE COULD NOT ITA 474/CHD/2018 A.Y.2014-15 PAGE 2 OF 2 PARTICIPATE IN THE PROCEEDINGS. ON QUERY, IT WAS SUBMITTED THAT THE ASSESSEE HAS TAKEN CORRECTIVE ACTIONS AND HAS ENSURED THAT HENCEFORTH, NOTICES AND CORRESPONDENCES ETC. ADDRESSED TO THE SOC IETY IS PROMPTLY BROUGHT TO THE NOTICE OF RESPONSIBLE PEOPLE AND NOT LEFT UNATTENDED WITH THE GATEKEEPERS/GARDENERS ETC. ACCEPTING THE ORA L UNDERTAKING OF THE LD. AR SHRI NIKHIL GOYAL THAT THE ASSESSEE SHALL PARTICIP ATE IN THE PROCEEDINGS AND HAS PUT HIS HOUSE IN ORDER AND AFTER HE ARING LD. SR.DR, IT WAS DEEMED APPROPRIATE TO SET ASIDE THE ISSUES BACK TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDE R IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE REASONABLE OPPORTUNITY OF BEING HEARD. WHILE SO DIRECTING, IT IS MADE CLEAR THAT IN THE EVENTUALITY OF ABUSE OF THE SAME, CIT(A) WOULD BE AT LIBERTY TO PASS AN ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27.07. 2018. SD/- SD/- (ANNAPURNA GUPTA) (DIVA SING H) ACCOUNTANT MEMBER JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.