Sh. Sanjeev Bansal, Nabha V. ITO, Nabha

ITA 668/CHANDI/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0815 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 09-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: N K SHAHI
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3); 148

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM ./ ITA NO. 668/CHD/2018 / ASSESSMENT YEAR : 2009-10 SHRI SANJEEV BANSAL, S/O SHRI RAM LAL, NAI BASTI, CINEMA ROAD, NABHA. VS THE ITO, NABHA. ./ PAN NO. : AEYPB3694P / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI N.K.SHAHI, ADVOCATE # ! ' / REVENUE BY : SHRI MANJIT SINGH, CIT-DR $ % ! & / DATE OF HEARING : 14.05.2019 '()* ! & / DATE OF PRONOUNCEMENT : 03.06.2019 $%/ ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 27/03/2018 OF CIT-A PATIALA PERTAINING TO 2009-10 ASSESSMENT YEAR. THE ASSESSEE SEEKS ADJUDIC ATION ON AMENDED GROUND NO. 1 ONLY. THE DEPARTMENT WAS REQUIRED TO A DDRESS WHETHER THE AMENDED GROUND CAN BE SUBSTITUTED FOR THE ORIGINAL GROUNDS. THE LD. CIT-DR CONSIDERING THE RECORD STATED THAT THE AMENDED GROU ND PROPERLY ADDRESSES THE ASSESSEE'S GRIEVANCE AND CAN BE SUBSTITUTED. SUBST ITUTION, ACCORDINGLY IS DIRECTED. FOR READY REFERENCE, THE SAID GROUND IS R EPRODUCED HEREUNDER : THE LEARNED ASSESSING OFFICER HAS FAILED TO ISSUE N OTICE UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 WITHIN THE TIME SPECIFIED UNDER SECTION 1 49 OF THE ACT AND HENCE ASSESSMENT COMPLETED U/S 143(3) OF THE ACT IN PURSUANCE OF THE SAID NOTICE IS BARRED BY LIMITATION. 2. BOTH THE PARTIES HAVE BEEN HEARD. 3. THE RECORD SHOWS THAT THE ASSESSING OFFICER BY A N ORDER DATED 17/11/2016 PASSED U/S 143(3) READ WITH SECTION 147/ 148 OF THE INCOME TAX ACT,1961 MADE ADDITIONS TO THE RETURNED INCOME OF T HE ASSESSEE. IN APPEAL ITA 668/CHD/2018 A.Y. 2009-10 PAGE 2 OF 2 BEFORE THE FIRST APPELLATE AUTHORITY, THE ASSESSEE CONTESTED THE REOPENING ON THE GROUNDS THAT SERVICE BY AFFIXTURE WAS BAD IN LA W AND IT WAS MADE UPON THE WRONG PERSON. THE SAID ISSUE WAS DECIDED CONCLUSIVE LY AGAINST THE ASSESSEE BY PARA 4.3 BY THE CIT(A). THE ASSESSEE, THEREAFTER, I N THE PRESENT PROCEEDINGS HAS NOW CHALLENGED THAT THE REOPENING WAS BEYOND THE ST ATUTORY LIMIT. THE LD. CIT-DR SUBMITTED THAT THE RELEVANT RECORD WOULD BE REQUIRED TO BE SEEN. IT IS SEEN THAT THE SAID ISSUE WAS NOT RAISED BY THE ASSE SSEE BEFORE THE CIT(A). ACCORDINGLY, THERE IS NO DISCUSSION ON THE ISSUE. C ONSIDERING THE ABSENCE OF ANY RELEVANT DISCUSSION ON THE SAID ISSUE, IT IS DE EMED APPROPRIATE TO SET ASIDE THE SAME BACK TO THE FILE OF THE CIT(A) AS IN THE A BSENCE OF ANY CHALLENGE BEFORE THE SAID AUTHORITY, THE OCCASION FOR THE CIT(A) TO ARRIVE AT A FINDING DID NOT ARISE. ACCORDINGLY, IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES, THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE CIT(A) W ITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. SAID ORDER WAS PRONOUNC ED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD JUNE,2019. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. $ / / CIT 4. $ / ( )/ THE CIT(A) 5. -01 2 , & 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7% / GUARD FILE (+ $ / BY ORDER, 8 # / ASSISTANT REGISTRAR