M/s Nitin Road Lines of India Pvt. Ltd., Chandigarh V. ACIT, C-5(1), Chandigarh

ITA 677/CHANDI/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6621 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-01-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

, , ' IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH . . , , BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJ AY GARG, JUDICIAL MEMBER ./ ITA NO. 677/CHD/2018 ! / ASSESSMENT YEAR : 2014-15 M/S NITIN ROAD LINES OF INDIA PVT LTD., PLOT NO. 44, NEW TIMBER MARKET, SECTOR 26, CHANDIGARH VS. '# THE ACIT, CIRCLE 5(1), CHANDIGARH $ % ./PAN NO: AABCN0280H $&/ APPELLANT ()$& /RESPONDENT *+ , - /ASSESSEE BY : NONE , - / REVENUE BY : SH. MANJIT SINGH, SR. DR . / , +0% /DATE OF HEARING : 21.01.2019 12! , +0% / DATE OF PRONOUNCEMENT : 21.01.2019 / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 21.02.2018 OF THE COMMISSIONER OF INCOM E TAX (APPEALS)-2, CHANDIGARH [HEREINAFTER REFERRED TO AS CIT(A)]. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. HOWEVER, A PERUSAL OF THE GROUNDS OF APPEAL AS WELL AS IMPUGNED ORDER OF THE CIT(A) REVEAL THAT THE ORDER OF THE CIT(A) IS AN EX-PARTE ORDER. THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT HE HAS NOT B EEN AFFORDED OPPORTUNITY TO PRESENT ITS CASE BEFORE THE LD. CIT(A). CONSIDER ING THE INTEREST OF JUSTICE, IN OUR VIEW, ONE OPPORTUNITY IS REQUIRED T O THE GRANTED TO THE ASSESSEE TO PROPERLY PRESENT ITS CASE BEFORE THE LD . CIT(A). ITA NO. 677-C-2018- M/S NITIN ROAD LINES OF INDIA PVT LTD, CHANDIGARH 2 3. IN VIEW OF THIS, THE IMPUGNED ORDER OF THE CIT(A ) IS HEREBY SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT(A ) FOR DECISION AFRESH IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT THE LD. C IT(A) WILL GIVE PROPER OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT IMMEDIATELY ON C OMPLETION OF HEARING. SD/- SD/- ( . . / N.K. SAINI) ( ! ' / SANJAY GARG) #$% / VICE PRESIDENT & ' / JUDICIAL MEMBER DATED : 21.1.2019 .. 3 , (+45 65!+ / COPY OF THE ORDER FORWARDED TO : 1. $& / THE APPELLANT 2. ()$& / THE RESPONDENT 3. . 7+ / CIT 4. . 7+ ( )/ THE CIT(A) 5. 58 (+9 , 0 9 , :;<= / DR, ITAT, CHANDIGARH 6. < >/ / GUARD FILE 3 . / BY ORDER, ? / ASSISTANT REGISTRAR