SHRI BALJINDER SINGH GREWAL, NAWANSHAHAR V. INCOME TAX OFFICER, NAWANSHAHAR

ITA 552/ASR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6172 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 20-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM . / ITA NO. 552 / ASR /201 9 ( / ASSESSMENT YEAR : 20 11 - 201 2 ) SHRI BALJINDER SINGH G REWAL, SON OF SHRI KEWAL SINGH GREWAL, GREWAL FARM, PHILAUR ROAD, WARD NO.1, RAHON, TEHSIL NAWANSHAHR, DIST:SBS NAGAR (NAWANSHAHR) VS. ITO, NAWANSHAHR ./ PANNO. : A ZFPG 7898 A ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : SHRI CHARAN DASS, DR / DATE OF HEARING : 0 5 / 02 /20 20 / DATE OF PRONOUNCEMENT : 05 / 02 /20 20 / O R D E R PER BENCH : TH E ASSESSEE HAS FILED THIS APPEAL AGAI NST THE ORDER OF CIT(A) - I , JALANDHAR , DATED 20.06.2019 FOR ASSESSMENT YEAR 20 11 - 201 2 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THE CASE WAS CALLED FOR SECOND ROUND OF HEARING. THEREFORE, WE PROCEEDED TO DISPOSE OFF THE APPEAL OF THE ASSESSEE AFTER C ONSIDERING THE SUBMISSIONS OF LD.DR AND THE MATERIAL EVIDENCE AVAILABLE ON RECORD. 3. ON CAREFUL CONSIDERATION OF THE SUBMISSIONS OF LD. DR AND PERUSING THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL ALONG WITH THE ORDERS OF BOTH THE AUTHORI TIES BELOW, AT THE OUTSET, WE ITA NO. 552 / ASR /201 9 2 FIND THAT THE CIT(A) HAS PASSED THE IMPUGNED ORDER EX - PARTE. EVEN ON PERUSAL OF THE ASSESSMENT ORDER, WE FIND THAT THE ASSESSEE HAS NOT COOPERATED WITH THE AO DURING THE COURSE OF ASSESSMENT PROCEEDINGS AND EVEN THE ASSESSEE HAS ALSO NOT MADE COMPLIANCE OF THE NOTICES ISSUED BY THE AO, ENABLING THE AO TO COMPLETE THE ASSESSMENT. FROM THE ABOVE IT IS CLEAR THAT THE ASSESSEE DID NOT APPEAR BEFORE BOTH THE AUTHORITIES BELOW TO SUBSTANTIATE ITS CLAIM. CONSIDERING THE FACTS AND CIR CUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF AO TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSES SEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE AO POSITIVELY FOR EARLY DISPOSAL OF THE CASE WITHOUT TAKING ANY UNNECESSARY ADJOURNMENT. WE ORDER ACCORDINGLY. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN COURT ON 05 / 02 /20 20 . SD/ - ( RAVISH SOOD ) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / AMRITSAR ; DATED 05 / 02 /20 20 PRAKASH KUMAR MISHRA, SR.P.S. ITA NO. 552 / ASR /201 9 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) ITAT AMRITSAR BENCH, AMRITSAR 1. / THE APPELLANT - SHRI BALJINDER SINGH GREWAL, SON OF SHRI KEWAL SINGH GREWAL, GREWAL FARM, PHILAUR ROAD, WARD NO.1, RAHON, TEHSIL NAWANSHAHR, DIST:SBS NAGAR (NAWANSHAHR) 2. / THE RESPONDENT - ITO, NAWANSHAHR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, AMRITSAR 6. / GUARD FILE. //TRUE COPY//