M/s Q C Residential Private Limited, Mohali V. ITO, Mohali

ITA 539/CHANDI/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86183 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-02-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 10-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMARVEER SINGH
• Assessee Lawyers: VINEET THAKRAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER ITA NO. 539/CHD/2013 ASSESSMENT YEAR: 2008-09 M/S Q.C RESIDENTIAL PRIVATE LIMITED VS. THE ITO (FORMERLY KNOWN AS M/S QUARK WARD 6(2) MEDIA HOUSE INDIA PVT. LTD.) MOHALI MOHALI, PAN NO.AAACQ0535F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI. VINEET THAKRAL RESPONDENT BY : SHRI. AMARVEER SINGH DATE OF HEARING : 05/02/2015 DATE OF PRONOUNCEMENT : 06/02/2015 ORDER PER T.R.SOOD, A.M. THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 20.02.2013 PASSED BY THE CIT(A), CHANDIGARH. 2. IN THIS APPEAL VARIOUS GROUNDS HAVE BEEN RAISED BUT AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE POINTED OUT THA T CIT(A) HAS PASSED AN ORDER ON EX-PARTE BASIS WITHOUT GIVING SU FFICIENT OPPORTUNITY. HE SUBMITTED THAT ON THE DATE OF HEARI NG THE COUNSEL HAD GONE TO THE OFFICE OF COMMISSIONER OF APPEAL AN D WAITED FOR THREE HOURS BUT HE WAS NOT CALLED IN. SINCE APPEAL HAS BEEN DISMISSED ON EX-PARTE BASIS, THE OPPORTUNITY MAY BE GIVEN. 3. ON THE OTHER HAND LD. DR SUPPORTED THE ORDER OF CIT(A). 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS CAREFULL Y WE FIND THAT SUFFICIENT OPPORTUNITY HAS NOT BEEN GIVEN BY LD. CI T(A) THEREFORE, IN THE INTEREST OF JUSTICE WE SET ASIDE HIS ORDER AND REMAND THE SAME BACK TO HIS FILE WITH A DIRECTION TO RE ADJUDICATE THE ISSUE AFTER PROVIDING ADEQUATE OPPORTUNITY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06/02/2015 SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 06/02/2015 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR