ITO, Ludhiana V. Sh. Amarjit Singh, Ludhiana

ITA 580/CHANDI/2011

• Counselvise Citation: 58021514 RSA 2011
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-11-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 26-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL:A BENCH: CHA NDIGARH BEFORE SHRI D K SRIVASTAVA, AM AND MS. SUSHMA CHOWL A, JM ITA NO. 580/CHD/2011 ASSESSMENT YEAR: 2002-03 INCOME TAX OFFICER 1(1), V SHRI AMARJIT SINGH, LUDHIANA. S/O SHRI KUNWAR CHAND, VILLAGE JAMALPUR, CHANDIGARH ROAD, LUDHIANA. PAN: ---------- APPELLANT BY: SHRI AKHILESH GUPTA RESPONDENT BY: NONE DATE OF HEARING : 28.11.2011 DATE OF PRONOUNCEMENT : 30.11.2011 ORDER D K SRIVASTAVA: THE APPEAL FILED BY THE DEPARTMENT IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 17.03.201 1 ON THE FOLLOWING GROUNDS: 1. THAT THE LD. CIT(A) ERRED IN LAW AND ON FACTS I N HOLDING THAT THE ASSESSMENT MADE BY AO U/S 144 OF IT ACT, 1961 WAS INVALID AS NO NOTICE U/S 143(2) WAS ISSUED TO THE ASSESSEE, IGNORING THE FACT THAT NO RETURN WAS FILED BY THE ASSESSEE IN RESPONSE TO NOTICE U/S 148 ISSUE D BY AO ON 25.03.2009. 2. THAT THE LD. CIT(A) ERRED IN LAW AND ON FACTS IN HOLDING THAT THE ASSESSMENT MADE BY AO U/S 144 OF IT ACT, 1961 WAS INVALID AS NO NOTICE U/S 143(2) WAS ISSUED TO THE ASSESSEE, IGNORING THE REPLY OF AO (ATTACHED AS ANNEXURE-A) SUBMITTED VIDE LETTER NO. ITO/WARD 1(1)/LDH/2010-11/1397 DATED 14.03.2011 WHEREIN IT I S STATED THAT NO RETURN HAS BEEN FILED BY THE ASSESSE E INSPITE OF GIVING NUMEROUS OPPORTUNITIES. 3. THAT THE LD. CIT(A) ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.13,70,000/- MADE BY AO U/S 144 WITHOUT GOING INTO THE MERITS OF THE CASE. 2. AT THE TIME OF HEARING, THE LD. DEPARTMENTAL REP RESENTATIVE SOUGHT ADJOURNMENT ON THE GROUND THAT ONE OF THE DR S ( SHRI N.K.SAINI) WAS ON LEAVE AND THEREFORE, HE WAS NOT I N A POSITION TO ARGUE THE CASE. HIS APPLICATION FOR ADJOURNMENT WA S REJECTED. THE ITA 580/CHD/2011 SHRI AMARJIT SINGH, LUDHIANA. 2 FACT THAT SHRI SAINI WOULD BE ON LEAVE WAS WELL KNO WN IN ADVANCE. IT WAS, THEREFORE, FOR OTHER DEPARTMENTAL REPRESENTATI VES TO PREPARE THE CASE FOR ARGUMENT. NEITHER THE ASSESSEE NOR HIS C OUNSEL WAS PRESENT WHEN THE MATTER WAS CALLED UP FOR HEARING. WE FIND THAT THE MATTER CAN BE DISPOSED OF WITHOUT THE PRESENCE OF THE RESP ONDENT-ASSESSEE. 3. AFTER THE APPLICATION FOR ADJOURNMENT MOVED BY T HE DEPARTMENT WAS REJECTED, SHRI AKHILESH GUPTA, DR APPEARED AND ARGUED FOR THE DEPARTMENT. 4. WE HAVE HEARD LD. DR AND ALSO PERUSED THE MATERI AL AVAILABLE ON RECORD. PERUSAL OF THE ORDER PASSED BY THE CIT(A) SHOWS THAT THE ORDER OF ASSESSMENT WAS CANCELLED ON ACCOUNT OF THE FACT THAT STATUTORY NOTICE REQUIRED TO BE SERVED U/S 143(2) WAS NEITHER ISSUED BY THE AO NOR SERVED UPON THE ASSESSEE. PERUSAL OF PARA 6 OF THE ORDER PASSED BY THE CIT(A) SHOWS THAT THE AO HIMSELF, VIDE HIS LETT ER DATED 14.03.2011, HAS ADMITTED THAT NO NOTICE U/S 143(2) WAS ISSUED. LD. DR COULD NOT REBUT THE FINDINGS RECORDED BY THE CIT(A) IN THIS B EHALF. SINCE THE AO HIMSELF ACCEPTED THE FACTUM OF NON-ISSUE AND NON-SE RVICE OF NOTICE U/S 143(2) ON THE ASSESSEE, THE LD. COMMISSIONER WAS JU STIFIED IN CANCELING THE ASSESSMENT ORDER. WE SEE NO VALID REASON TO IN TERFERE WITH HIS ORDER. 5. APPEAL FILED BY THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED ON 30 TH NOV.,2011. SD/- SD/- (SUSHMA CHOWLA) (D K SRI VASTAVA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30 TH NOV.,2011 POONAM COPY TO: 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE CIT(A), 4. THE CIT 5. THE D.R, INCOME-TAX DEPARTMENT, CHANDIGARH ASSISTANT REGISTRAR, ITAT, CHANDIGARH