Kohinoor Enterprises, Srinagar V. Deputy Commissioner of Income tax, Circle -3, Srinagar

ITA 602/ASR/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4566 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-05-2018
• Assessment Year: 2007-2008
• Appeal Filed On: 20-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A N MISHRA LD
• Assessee Lawyers: P N ARORA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.602(ASR)/2017 ASSESSMENT YEAR:200 7-08 KOHINOOR ENTERPRISES 7-SHEIKH BAGH, SRINAGAR, J&K PAN:AAEFK2623F VS. DY. CIT CIRCLE-3, SRINAGAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. P.N. ARORA (ADV.) RESPONDENT BY: SH. A.N. MISHRA (LD. DR) DATE OF HEARING: 16.05.2018 DATE OF PRONOUNCEMENT: 29.05.2018 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/APPELLANT, ON FEELING AGGRIEVED AGAINST THE ORD ER DATED 30.06.2017, IMPUGNED HEREIN, PASSED BY THE LD. CIT(A) -1, AMRITSAR CAMP AT SRINAGAR, U/S 250(6) OF THE I.T. ACT, 1961 (HEREINAFTER CALLED AS THE ACT). 2. THE ORDER UNDER CHALLENGE ADMITTEDLY IS AN EX-PAR TE ORDER AND IN PARA-5 OF THE ORDER, IT HAS BEEN OBSERVED BY T HE LD. CIT(A) THAT DURING THE COURSE OF APPELLATE PROCEEDINGS , NONE ITA NO.602/ASR/2017 (A.Y:2007-08) KOHINOOR ENTERPRIES VS. DCIT 2 ATTENDED AND NOR FILED ANY WRITTEN SUBMISSIONS WHICH ACCO RDING TO OUR MIND DOES NOT SPEAK ABOUT THE ISSUING OF NOTICE A ND ITS SERVING UPON THE ASSESSEE/APPELLANT AND DATE AND MODE OF THE NOTICES ALSO DOES NOT REFLECT FROM THE ORDER UNDER CHALLE NGE. IT IS ADMITTED FACT THAT THE CAMP WAS ORGANIZED BY THE LD. C IT(A)-1, AMRITSAR AT SRINAGAR AND THE APPEAL OF THE ASSESSEE WAS D ECIDED AS EX-PARTE. THE CLAIM OF THE ASSESSEE IS THAT NO NOTICE O F HEARING OF APPEAL WAS EVER RECEIVED , THEREFORE, THE QUESTION OF APPEARING BEFORE THE CIT(A) AT ALL DID NOT ARISE AND WHILE DECIDING THE APPEAL, THE LD. CIT(A) DENIED THE PRINC IPLE OF NATURAL JUSTICE BY NOT AFFORDING THE OPPORTUNITY OF H EARD, AS IT IS THE FUNDAMENTAL RIGHT OF THE ASSESSEE. IN THE AFORESAID CIRCUMSTANCES, WE FEEL IT APPROPRIATE T O SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMAND THE CASE TO THE FILE OF THE LD. CIT(A) FOR DECISION AFRESH A FTER AFFORDING PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE/APPELLANT. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 .05.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDIC IAL MEMBER DATED:29.05.2018 /PK/ PS. ITA NO.602/ASR/2017 (A.Y:2007-08) KOHINOOR ENTERPRIES VS. DCIT 3 COPY OF THE ORDER FORWARDED TO: (1) KOHINOOR ENTERPRISE, SRINAGAR (2) THE DY. CIT, CIRCLE-3, SRINAGAR (3) THE CIT(A)-1, AMRITSAR CAMPT AT SRINAGAR (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER