Sh. Davinder Pal Singh, New Delhi V. DCIT, Circle 2(1), Chandigarh

ITA 613/CHANDI/2022

AI Insights

The case involves an appeal by Shri Davinder Pal Singh against the order of the CIT(A)-2, Amritsar Camp at Chandigarh, which pertained to the assessment year 2010-11. The primary contention was the dismissal of the appeal by the CIT(A) on an ex-parte basis due to non-compliance with notices, despite the availability of a new address with the department. The Tribunal found that the CIT(A) had not discussed the issues forming the basis of the addition challenged, which violated the mandate of Section 250(6) of the Income Tax Act. Consequently, the Tribunal set aside the order and remanded the matter back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133751 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 27-02-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 30-08-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ , च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER आयकर आयकरआयकर आयकर अपील अपीलअपील अपील सं संसं सं./ ITA No. 613/CHD/2022 Assessment Year. : 2010-11 Shri Davinder Pal Singh, A-390 Defence Colony, New Delhi. बनाम VS The D.C.I.T., Circle 2(1), Chandigarh. 瀡थायी लेखा सं./PAN /TAN No: AFDPS0846N अपीलाथ牸/Appellant 灹瀄यथ牸/Respondent िनधा榁琇रती क琉 ओर से/Assessee by : None (Adjournment Application ) राज瀡व क琉 ओर से/ Revenue by : Shri Dharamvir, JCIT-Sr.DR तारीख /Date of Hearing : 28.02.2023 उदघोषणा क琉 तारीख/Date of Pronouncement : 03.03.2023 आदेश आदेशआदेश आदेश/ORDER The present appeal has been filed by the assessee wherein the correctness of the order dated 07.03.2017 of ld. CIT(A)-2, Amritsar Camp at Chandigarh pertaining to 2010-11 assessment year is assailed on various grounds including ground No. 1 & 2 which read as under : 1 . That the Ld. CIT(A) has erred in dismissing the appeal by passing ex-parte order u/s 250(6) on the ground that all the notices remained un-complied. 2 . That the CIT(A) has erred in sending the notice at the old 'address ignoring the new address was available with the department and as such, the ex-parte order passed by the CIT(A) is bad in law. 2. At the time of hearing, an adjournment application has been moved on behalf of the assessee by the counsel pleading his ITA 613/CHD/2022 A.Y. 2010-11 Page 2 of 3 inability to argue and seeking time. However, considering the material available on record in the context of the aforesaid ground, it was deemed appropriate to reject the application for time and proceed with the present hearing ex-parte qua the assessee appellant on merits after hearing the ld. Sr.DR. 3. A perusal of the impugned order shows that the appeal of the assessee filed challenging the addition of Rs.18,37,400/- made by the AO was dismissed by the CIT(A) for non- representation. It is seen that the issues forming the basis of the addition under challenge were not discussed. Consequently the order in violation of the mandate of Section 250(6) of the Income Tax Act cannot be upheld. The statutory provision stipulates that the order of the CIT(A) while “disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.”. Accordingly, the impugned order is set aside with the direction to the First Appellate Authority to pass an order in accordance with law meeting the statutory requirements and affording the assessee a reasonable opportunity of being heard. 4. While so directing, it is deemed appropriate to also highlight the fact that the address as available in Form No.36 to the ITAT ITA 613/CHD/2022 A.Y. 2010-11 Page 3 of 3 is; “A-390, Defense Colony, New Delhi” and the address as referred to in the impugned order is, “Shri Davinder Pal Singh, # 92, Sector 18-A, Chandigarh”. Possibly non-participation has occurred on account of change of address. 4. Accordingly, it is directed that notice may be sent to the assessee at the correct address. The assessee in its own interests is directed to ensure full and proper participation in the proceedings. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 03 March, 2023. Sd/- (DIVA SINGH) 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar 1. Draft dictated 28.02.2023 Sr.PS 2. Draft first placed before author 01.03.2023 3. Approved draft comes to Sr.PS/PS 01.03.2023 4 Final draft placed before author 01.03.2023 5. Order signed and pronounced on 6 File sent to the Bench Clerk Sr.PS 7. Date on which file goes to the AR