Smt. Joginder Kaur, Jalandhar V. The Income-tax Officer, Jalandhar

ITA 633/ASR/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8823 (ITAT-AMRITSAR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 15-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J S BHASIN
• Keywords: Principle of natural justice; Bonafide belief

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR (CAMP AT JALANDH AR ) BEFORE SH. A.D.JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A NO. 633 (ASR.)/2016 ASSESSMENT YEARS: 2009-10 PAN: -ALYPK3446M SMT. JOGINDER KAUR, W/O JAWAHAR SINGH, 283-C,NEW DILBAGH NAGAR, EXTN, JALANDHAR. VS. INCOME TAX OFFICER, WARD I(2) JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. J.S. BHASIN (ADV.) RESPONDENT BY: SMT. BALWINDER KAUR (DR) DATE OF HEARING: 25.01.2017 DATE OF PRONOUNCEMENT: 21.02.201 7 ORDER PER T. S. KAPOOR (AM): THIS IS AN APPEAL FILED BY ASSESSEE, AGAINST THE OR DER OF LEARNED CIT(A), JALANDHAR, DATED 18.11.2016 FOR ASST. YEAR :2009-10. 2. AT THE OUTSET THE LD. AR SUBMITTED THAT APPEAL C OULD NOT BE REPRESENTED BEFORE LD. CIT(A) AS THE ASSESSEE HAD A UTHORIZED A LOCAL COUNSEL SHRI. V.K. SACHDEVA AND HAD BEEN HANDING OV ER EVERY NOTICES TO HIM FOR DOING NEEDFUL, AND WHEN THE ASSESSEE RECEIV ED THE APPELLATE ORDER DISMISSING THE APPEAL OF ASSESSEE SHE ENGAGED A NEW COUNSEL TO REPRESENT HER CASE. THE LD. AR SUBMITTED THAT THE A SSESSEE COULD NOT ATTEND THE PROCEEDINGS BEFORE LD. CIT(A) AS SHE WAS UNDER BONAFIDE BELIEF ITA NOS. 633(ASR)/2016 ASSESSMENT YEAR 2009-10 2 THAT HER COUNSEL WAS ATTENDING THE PROCEEDINGS, THE REFORE, IT WAS PRAYED THAT THE CASE MAY BE SET ASIDE TO LD. CIT(A) AS ASS ESSEE WAS READY TO PLEAD HER CASE BEFORE HIM. 3. THE LD. DR HAD NO OBJECTION IF THE CASE WAS SET ASIDE TO LD. CIT(A), 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GO NE THROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT DESPITE VARIOUS NOTI CES GIVEN BY LD. CIT(A) NONE ATTENDED BEFORE HIM. THE ASSESSEE HAS FILED AN AFFIDAVIT STATING THEREIN THAT SHE HAD APPOINTED SHRI. V.K. SACHDEVA AS HER COUNSEL AND SHE WAS UNDER BONAFIDE BELIEF THAT HE MUST BE ATTEN DING THE PROCEEDINGS. IN THE AFFIDAVIT, THE ASSESSEE HAS ALSO STATED THAT NOW SHE HAS APPOINTED A NEW COUNSEL AND SHE WAS READY TO PLEAD HER CASE T HROUGH HIM, THEREFORE, IN THE INTEREST OF NATURAL JUSTICE, WE D EEM IT APPROPRIATE TO SET ASIDE THE ISSUE BEFORE LD. CIT(A), WHO SHOULD PASS FRESH ORDER AFTER HEARING THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE LD. CIT(A) WITHIN A REASONABLE PERIOD OF TIME TO AVAIL THE OPPORTUNITY GRANTED BY US AS RIGHTS AND DUTIES GO TOGETHER. 5. IN VIEW OF THE ABOVE, THE APPEAL FILED BY ASSESS EE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 1.02. 2017. SD/ SD/ (A.D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21.02.2017. /GP/SR. PS. ITA NOS. 633(ASR)/2016 ASSESSMENT YEAR 2009-10 3 COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER