Sh. Gulshan Pahwa, Ludhiana V. ITO, W-5(5), Ludhiana

ITA 62/CHANDI/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4018 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 22-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUR ALYA
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHES A, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA,ACCOUNTANT MEMBER ITA NO. 62/CHD/2018 ASSESSMENT YEAR: 2014-15 SHRI GULSHAN PAHWA, V THE ITO, C/O M/S SAKSHAM STEELS, WARD 5(5), 814, INDUSTRIAL AREA-B, LUDHIANA. LUDHIANA. PAN : ABPPP4990C (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI ANKUR ALYA, JCIT DR DATE OF HEARING : 07.08.2018 DATE OF PRONOUNCEMENT : 09.10.2018 ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASS AILING THE CORRECTNESS OF THE ORDER DATED 16.11.2017 OF CIT(A)-2 LU DHIANA PERTAINING TO THE 2014-15 ASSESSMENT YEAR ON VARIOUS GROUNDS CH ALLENGING THE EX- PARTE ORDER PASSED BY THE CIT(A). AT THE TIME OF HEAR ING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER, CONSIDERING TH E MATERIAL AVAILABLE ON RECORD, IT WAS DEEMED APPROPRIATE TO PROCEED WITH THE PRESENT APPEAL EX-PARTE QUA THE ASSESSEE APPELLANT ON MERIT AFTE R HEARING THE SR.DR. 2. A PERUSAL OF THE RECORD SHOWS THAT THE ASSESSMENT PROCEEDINGS WERE CONCLUDED BY AN ORDER U/S 144 WHEREIN MORE THAN SUFFICIEN T OPPORTUNITY APPEARS TO HAVE BEEN GIVEN TO THE ASSESSEE AND THE ASSESSEE RE PRESENTED BY SHRI B.L.BAJAJ, C.A. MERELY SOUGHT TIME AND DID NOT PLACE T HE RELEVANT EVIDENCES ON RECORD IN SUPPORT OF ITS CLAIM. IN APPEAL BEFO RE THE FIRST APPELLATE AUTHORITY, IT IS SEEN THAT THE APPEAL WAS LISTED F OR HEARING ON VARIOUS DATES AND ONLY ON ONE OCCASION, AN ADJOURNMENT REQUEST WAS MOVED ON BEHALF OF THE ASSESSEE. ULTIMATELY, THE APPEAL OF T HE ASSESSEE WAS DISMISSED UPHOLDING THE ADDITIONS MADE IN THE ASSESSMENT O RDER. A PERUSAL OF THE FACTS OF THE CASE MADE AVAILABLE BY THE ASS ESSEE BEFORE THE ITA 62/CHD/2018 A.Y.2014-15 PAGE 2 OF 2 ITAT ALONGWITH THE GROUND FILED SHOWS THAT THE ASSESSEE HAS STATED THE FOLLOWING FACTS : DURING THE APPELLANT PROCEEDINGS BEFORE THE CIT(A) , THE APPELLANT HAD APPOINTED ANOTHER COUNSEL ( ADV VISHAL PATHAK ) TO ARGUE HIS CASE AND HAD PROVIDED THE RELEVANT INFORMATION WHICH HE COULD NOT PRODUCE BEF ORE THE ASSESSING AUTHORITY , AS UNFORTUNATELY HIS COUNSEL WAS MURDERED AND BECAUSE OF NON APPEARANCE BEFORE THE CIT(A) THE APPEAL WAS DISPOSED OFF AS EX-PARTE.. (EMPHASIS SUPPLIED) 3. ACCORDINGLY, AFTER HEARING THE LD. SR.DR, IN THE INTEREST OF SUBSTANTIAL JUSTICE, IT WAS DEEMED APPROPRIATE TO SET AS IDE THE IMPUGNED ORDER BACK TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. IT IS SEEN THAT THE ASSESSE E, AS PER THE STATEMENT OF FACTS MADE AVAILABLE ON RECORD HAS STATED T HAT HE REMAINED UNREPRESENTED IN VIEW OF THE FACT THAT HIS COUNSEL SHRI VISHAL ADVOCATE WAS MURDERED. WHILE SO REMANDING, IT IS HOPED THAT THE OPPORTUNITY SO PROVIDED IS NOT ABUSED AND IS USED BY THE ASSESSEE IN G OOD FAITH BY MAKING FULL AND PROPER COMPLIANCES AND PLACING NECESSARY EV IDENCES IN SUPPORT OF ITS CLAIM. IN THE EVENTUALITY OF ABUSE OF THE T RUST REPOSED, IT IS MADE CLEAR THAT THE CIT(A) WOULD BE AT LIBERTY TO PASS AN ORDER ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD. SAID ORDER WAS PR ONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 09.10. 2018. SD/- SD/- (ANNAPURNA GUPTA) ( DIVA S INGH) ACCOUNTANT MEMBER JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.