SHRI. NIRMAL SINGH THROUGH LEGAL HEIR SHRI. INDERJIT SINGH, NAWANSHAHAR V. INCOME TAX OFFICER, NAWASHAHAR

ITA 654/ASR/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3109 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 23-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMAR PAL MEENA
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Condonation of delay; Set aside
• Section: 195; 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.654/ASR/2019 ( / ASSESSMENT YEAR: 2009-10) SH. NIRMAL SINGH THROUGH LEGAL HEIR SH. INDERJIT SINGH, VPO BARNALA KALAN, NAWANSHAHR, PUNJAB-144 514. VS. ITO NAWANSHAHR, PUNJAB. ./ ./PAN/GIR NO.: BNIPS 9204 E (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE 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, PER TAINING TO ASSESSMENT YEAR 2009-10, 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 OF THE INCOME TAX ACT, 1 961 (IN SHORT THE ACT) DATED 28.01.2019. 2. THE APPEAL FILED BY THE ASSESSEE FOR AY 2009-10 IS BARRED BY LIMITATION BY 195 DAYS. THE ASSESSEE FILED A PETITION FOR CONDONATION OF DELAY REQUESTING THE BENCH TO CONDONE THE DELAY. WE HAVE HEARD BOTH THE PARTIES O N THIS PRELIMINARY ISSUE AND ITA NO.654/ASR/2019 ASSESSMENT YEAR: 2009-10 SH. NIRMAL SINGH P PP PA AA AG GG GE EE E | || | 2 22 2 HAVING REGARD TO THE REASONS GIVEN IN THE PETITION FOR CONDONATION OF DELAY WE CONDONE THE DELAY AND ADMIT THE APPEAL OF ASSESSEE FOR HEARING. 3. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF ISSUANCE OF NOTICE FOR HEARING MORE THAN ONE OCCASI ON AND LD. DEPARTMENTAL REPRESENTATIVE (DR) WAS PRESENT FOR THE APPELLANT R EVENUE. IN THE ABSENCE OF ANY APPEARANCE BY THE ASSESSEE, THE APPEAL IS BEING DIS POSED OFF EX-PARTE QUA THE ASSESSEE, AFTER HEARING LD. DR FOR THE REVENUE ON M ERITS IN TERMS OF RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963. 4. AT THE OUTSET ITSELF, WE NOTE THAT THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER, STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE TH E LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 5. WE HAVE HEARD LD. DR FOR THE REVENUE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE LD. CIT(A) DID NOT CONSIDE R THE ASSESSMENT RECORDS WHILE ADJUDICATING THE ISSUE. WE NOTE THAT THE LD. CIT(A) DID NOT DISCUSS THE ASSESSEES CASE ON MERITS BASED ON THE MATERIAL AVAILABLE BEFORE HI M HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THEREFORE, WITHOUT DE LVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE TH E MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. LD. DR FOR THE REVENUE DID NOT HAV E ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A). THEREFORE , WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MAT TER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FO R STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. ITA NO.654/ASR/2019 ASSESSMENT YEAR: 2009-10 SH. NIRMAL SINGH P PP PA AA AG GG GE EE E | || | 3 33 3 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 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. NIRMAL SINGH, THROUGH LEGAL HEIR SH. INDERJI T SINGH, VPO BARNALA KALAN, NAWANSHAHR, PUNJAB-144 514. 2. ITO, NAWANSHAHR, 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, AMRIT SAR BENCH