SH. SATINDER SINGH DHILLON, JALANDHAR V. INCOME TAX OFFICER, JALANDHAR

ITA 622/ASR/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3111 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 01-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMAR PAL MEENA
• Assessee Lawyers: ASHWANI GUPTA
• Keywords: Set aside
• Section: 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DB, BEN CH AMRITSAR BEFORE SHRI N.K. CHOUDHRY, JM & DR. A.L.SAINI, AM ./ITA NO.622/ASR/2019 ( / ASSESSMENT YEAR: 2010-11) SH. SATINDER SINGH DHILLON HN-49, SHANTI VIHAR, MAQSUDAN, JALANDHAR, PUNJAB-144 008. VS. ITO, 1(5), JALANDHAR, PUNJAB. ./ ./PAN/GIR NO.: ANTPD 1020 B (APPELLANT) .. (RESPONDENT) APPELLANT BY : SH. ASHWANI GUPTA, FCA RESPONDENT BY : SH. AMAR PAL MEENA, DR / DATE OF HEARING : 25/11/2019 /DATE OF PRONOUNCEMENT : 25/11/2019 / O R D E R PER DR. A.L. SAINI : THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTA INING TO ASSESSMENT YEAR 2010-11, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEALS)-1, JALANDHAR, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 144 R.W.S. 148 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 20.06.2019. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE ASSESSEE HAS APPOINTED SPECIAL POWER OF ATTORNEY TO HIS FRIE ND SH. SHAMSHER SINGH TO ATTEND THE INCOME TAX MATTERS. HOWEVER, INADVERTENTLY THE ASSE SSEE DID NOT INFORM THE ADDRESS OF SPECIAL POWER OF ATTORNEY TO THE DEPARTMENT. THEREF ORE, NOTICES WERE NOT SERVED ON ITA NO.622/ASR/2019 ASSESSMENT YEAR: 2010-11 SH. SATINDER SINGH DHILLON P PP PA AA AG GG GE EE E | || | 2 22 2 SPECIAL POWER OF ATTORNEY AND HENCE THE ASSESSEES POWER OF ATTORNEY COULD NOT ATTEND THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A). TH E LD. COUNSEL FOR THE ASSESSEE TOOK US THROUGH PARA NO. 1 OF THE SPECIAL POWER OF ATTOR NEY WHICH READS AS FOLLOWS: KNOW ALL MEN BY THESE PRESENTS THAT I, SATINDER SI NGH DHILLON S/O KARAMJIT SINGH DHILLON, DATE OF BIRTH: APRIL 18, 1956, BEARING CAN ADIAN PASSPORT NO. GF713034, CURRENTLY RESIDING AT 13 PRINCESSES VALLEY CRESCENT , BRAMPTON, ONTARIO, L6P 2B8, CANADA, AND RESIDENT OF HOUSE #: 49, SHANTI VIHAR, MAKSOODA, CITY OF JALANDHAR, IN THE STATE OF PUNJAB, INDIA, DO HEREBY APPOINT MY FAMILY FRIEND SHAMSHER SINGH S/O JOGINDER SINGH S/O LAKSHMAN SINGH, RESIDENT OF FLAT NO. 21 G .F LIG SHAHEED BHAGAT SINGH COLONY, IN THE CITY OF JALANDHAR, IN THE STATE OF P UNJAB, INDIA TO BE MY SPECIAL POWER OF ATTORNEY HOLDER TO DO ALL ACTS AND THINGS FOR ME AN D ON MY BEHALF, FOR THE FOLLOWING. 3. LD. COUNSEL FOR THE ASSESSEE FURTHER SUBMITTED T HAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO REPRESENT THE CA SE BEFORE THE LD. CIT(A). ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SUBMITTED TH AT IT WAS THE DUTY OF THE ASSESSEE TO INFORM THE CHANGE IN ADDRESS TO THE ASSESSING OF FICER/CIT(A) AND SINCE THE ASSESSEE HAS FAILED TO INFORM THE DEPARTMENT ABOUT THE CHANGE OF ADDRESS, THEREFORE, SECOND INNINGS SHOULD NOT BE GIVEN TO THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE ASSESSEE COULD NOT PLEAD HIS CASE DURING THE APPELLATE PROCEEDINGS AS THE NOTICE OF HEARING WAS NOT SERVED ON THE SPEC IAL POWER OF ATTORNEY. HOWEVER, THE LD. COUNSEL FOR THE ASSESSEE NOW SUBMITTED BEFO RE THE BENCH THAT IF ONE MORE OPPORTUNITY IS GIVEN TO THE ASSESSEE, THE ASSESSEE IS READY TO MAKE THE COMPLIANCE AND REPRESENT HIS CASE BEFORE THE LD. CIT(A). WE NOTE T HAT LD. CIT(A) HAS NOT ADJUDICATED THE ISSUE ON MERITS AND ORDER BEING AN EX-PARTE ORDER, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE LD. CIT(A). THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK T O THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTI CAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. ITA NO.622/ASR/2019 ASSESSMENT YEAR: 2010-11 SH. SATINDER SINGH DHILLON P PP PA AA AG GG GE EE E | || | 3 33 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT O N 25.11.2019 SD/- SD/- ( N.K. CHOUDHRY ) (A.L.SAINI) ' / JUDICIAL MEMBER / ACCOUNTANT MEMBER AMRITSAR AMRITSAR * / DATE: 25/11/2019 ( BCG, PS ) COPY OF THE ORDER FORWARDED TO: 1. SH. SATINDER SINGH DHILLON, HN-49, SHANTI VIHAR, MAQSUDAN, JALANDHAR, PUNJAB- 144 008. 2. ITO, 1(5), JALANDHAR, PUNJAB. 3. C.I.T(A)-1, JALANDHAR. 4. C.I.T.- CONCERNED. 5. THE SR. DR, I.T.A.T., AMRITSAR. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES