Sh. D.P. Singal , Chandigarh V. DCIT, C-5(1), Chandigarh

ITA 492/CHANDI/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4410 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 19-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147

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. 492/CHD/2018 / ASSESSMENT YEAR : 2007-08 SH. D.P.SINGAL, S.R.NO. 15, SECTOR 26, CHANDIGARH THE DCIT, CIRCLE-5, CHANDIGARH ./PAN NO: AFRPS2689R / APPELLANT /RESPONDENT ! /ASSESSEE BY : SHRI VINEET KRISHAN, ADVOCATE ' ! / REVENUE BY : SMT. CHANDERKANTA, SR.DR # $ % /DATE OF HEARING : 15.10.2018 &'() % / DATE OF PRONOUNCEMENT : 15.10. 2018 ')/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 14.2.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, GURGAON [HEREINAFTER REFERRED TO AS CIT(A)]. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE H AS INVITED OUR ATTENTION TO THE ORDER OF THE CIT(A) DATED 14.2.2017 AND SUB MITTED THE SAME IS AN EX-PARTE ORDER. THE LD. COUNSEL FOR THE ASSESSEE HA S SUBMITTED THAT THOUGH THE ASSESSEE WAS REPRESENTED THROUGH HIS OFFICE BEF ORE THE CIT(A), HOWEVER, THE LD. CIT(A) HAS WRONGLY MENTIONED THAT NO ONE HAD COME PRESENT ON BEHALF OF THE ASSESSEE AND, HENCE, DISMI SSED THE APPEAL OF THE ASSESSEE AFTER OBSERVING THAT THERE WAS NO INFIRMIT Y IN THE ORDER OF THE ASSESSING OFFICER IN THIS CASE. THE LD. COUNSEL FOR THE ASSESSEE HAS FURTHER ITA NO. 492/CHD/2018- SH. D.P.SINGAL, CHANDIGARH 2 INVITED OUR ATTENTION TO THE GROUNDS OF APPEAL TAKE N BEFORE THE LD. CIT(A) TO STATE THAT ASSESSEE HAD TAKEN A LEGAL ISSUE REGA RDING THE VALIDITY OF THE REOPENING OF THE ASSESSMENT U/S 147 OF THE ACT. HO WEVER, THE LD. CIT(A), EVEN OTHERWISE, FAILED TO ADJUDICATE UPON THAT ISS UE. THAT THE APPEAL OF THE ASSESSEE HAS BEEN DECIDED BY THE CIT(A) EX-PART E BY WAY OF A NON- SPEAKING ORDER. 3. THE LD. DR, ON THE OTHER HAND, HAS INVITED OUR A TTENTION TO THE CHART MENTIONED IN THE ORDER STATING THAT THE NOTICES WER E SERVED MANY A TIMES TO THE ASSESSEE BUT THE ASSESSEE FAILED TO APPEAR BEF ORE THE CIT(A . 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAV E ALSO GONE THROUGH THE RECORDS. IT MAY BE NOTED THAT THOUGH THE ASSESS EE HAS CLAIMED THAT HE HAD RESPONDED TO THE NOTICES ISSUED BY THE CIT(A) A ND HAD PRESENTED HIMSELF THROUGH HIS COUNSEL BEFORE THE CIT(A), THE LD. CIT(A), HOWEVER, HAS WRITTEN THAT DESPITE NOTICES, NO ONE HAD COME P RESENT ON BEHALF OF THE ASSESSEE. EVEN, THE FACT ON THE FILE IS THAT THOUGH THE LD. CIT(A) HAD PROCEEDED TO DECIDE THE CASE ON MERITS EX-PARTE OF THE ASSESSEE, HOWEVER, HE HAD FAILED TO CONSIDER THE LEGAL GROUND REGARDIN G THE REOPENING OF THE ASSESSMENT AND PASSED A NON-SPEAKING ORDER OBSERVI NG THAT HE DID NOT FIND ANY INFIRMITY IN THE ORDER OF THE ASSESSING OFFICER . 5. CONSIDERING THE ABOVE SUBMISSIONS OF BOTH THE LD . REPRESENTATIVES OF THE PARTIES, IN OUR VIEW, IT WILL BE APPROPRIATE TO REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE IT A FRESH IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE AN OPPORTUNITY OF HEARIN G. NEEDLESS TO SAY THAT THE ASSESSEE WILL PRESENT HIMSELF BEFORE THE LD. CI T(A) AS AND WHEN CALLED FOR AND WILL NOT CONTRIBUTE IN UNNECESSARY DELAY O F THE HEARING OF THE APPEAL. ITA NO. 492/CHD/2018- SH. D.P.SINGAL, CHANDIGARH 3 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( # $ % &' / ANNAPURNA GUPTA) '( / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 15.10.2018 .. '+ ,- .- / 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