SUKHJIT SINGH, SRI MUKTSAR SAHIB V. THE DEPUTY COMMISSIONER OF INCOME TAX, LUDHIANA

ITA 554/CHANDI/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2593 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-04-2024
• Assessment Year: 2019-2020
• Appeal Filed On: 08-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3); 133A; 69B; 143(2)

Judgement Text

आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID HEARING ŵी िवŢम िसंह यादव, लेखा सद˟ एवं ŵी परेश एम. जोशी, Ɋाियक सद˟ BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ ITA NO. 554/Chd/2023 िनधाŊरण वषŊ / Assessment Year : 2019-20 Shri Sukhjit Singh Sri Muktsar Sahib M/s Neo Metro English Institute, Near Bus Stand, Vishal Nagar बनाम The DCIT Ludhiana ˕ायी लेखा सं./PAN NO: FEBPS2116R अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri Ashwani Kumar, C.A राजˢ की ओर से/ Revenue by : Shri Dharam Vir, JCIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 24/04/2024 उदघोषणा की तारीख/Date of Pronouncement : 01/05/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-5, Ludhiana dt. 12/07/2023 pertaining to Assessment Year 2019-20. 2. In the present appeal Assessee has raised the following grounds: 1. That order passed u/s 250(6) of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals)-5, Ludhiana is against law and facts on the file in as much as he was not justified to decide the appeal ex-parte. 2. That the Ld. CIT(A) was not justified in not deciding the appeal on merits. 3. That assessment framed by the Learned Assessing Officer is without basis and thus, deserves to be set aside. 3. Briefly the facts of the case are that the assessee is an individual and is running an Educational Institution by the name of Neo Metro English Institute. The assessee has filed his return of income for the A.Y. 2019-20 on 31.08.2019 declaring income of Rs.30,60,350/-. A survey u/s 133A of the Income-tax Act, 2 1961 was carried out at the business premise of the assessee on 25.02.2019. During the course of survey operation, various documents relates to the assessee were found and impounded. The case of the assessee for the A.Y. 2019-20 was selected under compulsory scrutiny and notice under section 143(2) was issued on 24/09/2020 and thereafter, the assessment was completed u/s 143(3) wherein amount of Rs. 5,59,250/- was considered as unexplained investment made by the assessee and added to the income u/s 69B r.w.s. 115BBE of the Income-tax Act, 1961. 4. Against the order of the AO, the assessee went in appeal before the Ld. CIT(A). The Ld. CIT(A) stated that the notices were issued to the assessee from 24/05/2021 till 26/06/2023, but the assessee neither file any written submission nor attended the proceedings, thereafter the Ld. CIT(A) passed the impugned order dismissing the appeal. 5. Against the order of the Ld. CIT(A), the assessee came up in appeal before us. 6. During the course of hearing, the Ld. AR submitted that the Ld. CIT(A) passed the order ex-parte without deciding the appeal on merits of the case. It was submitted that the assessee be allowed one more opportunity to represent his case and he hereby gives an undertaking that the assessee shall not abuse this opportunity and will attend to the proceedings and the matter may accordingly be set-aside to the file of the ld CIT(A). 7. Per contra, the Ld. DR relied on the orders of the lower authorities. It was submitted that the assessee has been allowed ample opportunity by the ld CIT(A) but he has not availed the same. At the same time, the ld DR fairly submitted that since the matter has not been decided on merits, he has no objection where the matter is set-aside to the file of the ld CIT(A). 3 8. We have heard the rival contention and perused the material available on the record. In the facts and circumstances of the case, we are of the considered opinion that the matter has been decided ex-parte qua the assessee and that too, without going into merits of the case. Therefore, in the interest of justice, the assessee is allowed one more opportunity and the matter is restored to the file of ld. CIT(A) to decide the matter afresh in accordance with law after giving a reasonable opportunity of being heard to the assessee. The assessee, no doubt, shall cooperate in the proceedings before the CIT(A) and submission necessary/information as so advised. 9. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 01/05/2024. Sd/- Sd/- परेश एम. जोशी िवŢम िसंह यादव (PARESH M. JOSHI) ( VIKRAM SINGH YADAV) Ɋाियक सद˟ / JUDICIAL MEMBER लेखा सद˟/ ACCOUNTANT MEMBER AG आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar