SHRIMATI SARBJIT KAUR, HOSHIARPUR V. INCOME TAX OFFICER WARD-4, HOSHIARPUR

ITA 721/ASR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6937 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 13-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M P SINGH
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM . / ITA NO. 721 / ASR /201 9 ( / ASSESSMENT YEAR : 20 11 - 201 2 ) SARBJIT KAUR, VILL & P O. BHAJAL TEHSIL GARHSHANKAR, DIST : HOSHIARPUR VS. ITO, WARD - 4, HOSHIARPUR ./ PANNO. : CQRPK 3416 M ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI TARUN BANSAL, ADVOCATE /RE VENUE BY : SHRI M.P.SINGH , CIT - DR / DATE OF HEARING : 0 5 / 02 /20 20 / DATE OF PRONOUNCEMENT : 05 / 02 /20 20 / O R D E R PER BENCH : TH E ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDER OF CIT(A) - I , JALANDHAR , DATED 31.10 .2019 FOR ASSESSMENT YEAR 20 11 - 201 2 . 2. AT THE OUTSET, LD. AR SUBMITTED THAT THE CIT(A) HAS PASSED THE EX - PARTE ORDER WITHOUT PROVIDING ANY OPPORTUNITY OF HEARING. THEREFORE, THE LD. AR PRAYED FOR AN OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE CIT(A). 3. ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF LOWER AUTHORITIES. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL. WE ITA NO. 721 / ASR /201 9 2 FIND THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX - PARTE. LD. AR BEFORE THE BENCH SUBMITTED THAT THE ASSESSEE MAY BE PROVIDED ONE MORE OPPORTUNITY TO SUBSTANTIATE ITS CLAIM BEFORE THE CIT(A). IN THE TOTALITY OF FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE , WE RESTORE THE APPE AL OF THE ASSESSEE TO THE FILE OF CIT(A) TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE FINDINGS OF AO AND THE SUBMISSIONS OF THE ASSESSEE, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) IN EARLY DISPOSAL OF THE CASE. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 05 / 02 /20 20 . SD/ - ( RAVISH SOOD ) SD/ - (L.P.SAHU) / JUDI CIAL MEMBER / ACCOUNTANT MEMBER / AMRITSAR ; DATED 05 / 02 /20 20 PRAKASH KUMAR MISHRA, SR.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) ITAT AMRITSAR BENCH, AMRITSAR 1. / THE APPELLANT - SARBJIT KAUR, VILL & PO. BHAJAL TE HSIL GARHSHANKAR, DIST : HOSHIARPUR 2. / THE RESPONDENT - ITO, WARD - 4, HOSHIARPUR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, AMRITSAR 6. / GUARD FILE. //TRUE COPY//