Gurdev Agro Engineers, Bhawanigarh V. ITO, Sangrur

ITA 727/CHANDI/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80962 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 14-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI
• Assessee Lawyers: RAKESH JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 727/CHD/2014 ASSESSMENT YEAR : 2006-07 GURDEV AGRO ENGINEERS, VS. THE INCOME TAX OFFICER, SANGRUR ROAD, WARD 1, BHAWANIGARH. SANGRUR. PAN: AADFG5350N (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAKESH JAIN RESPONDENT BY : SMT.JYOTI KUMARI, DR DATE OF HEARING : 29.10.2014 DATE OF PRONOUNCEMENT : 31.10.2014 O R D E R PER BHAVNESH SAINI, J.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEAL S), PATIALA DATED 27.5.2014 FOR ASSESSMENT YEAR 2006-07 , CHALLENGING THE LEVY OF PENALTY UNDER SECTION 271 ( 1) (C) OF THE INCOME TAX ACT. 2. IN THIS CASE, THE LEARNED CIT (APPEALS) NOTED T HE FACTS OF THE CASE AND NOTED THAT THE PENALTY WAS IMPOSE D ON THE ADDITION OF RS.20 LACS SUSTAINED BY THE CIT (APPEA LS). THEREAFTER SEVERAL NOTICES WERE ISSUED TO THE ASSESSEE BUT THE SAME WERE NOT COMPLIED WITH. DE SPITE GIVING 2 FINAL OPPORTUNITY, THE ASSESSEE DID NOT ATTEND THE PROCEEDINGS BEFORE THE CIT (APPEALS). THE LEARNED CIT (APPEAL S), THEREFORE, DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE. 3. THE ASSESSEE IN THE GROUNDS OF APPEAL CONTENDED THAT THE ORDER OF THE LEARNED CIT (APPEALS) IS AGAINST THE L AW PROVIDED IN SECTION 250(6) OF THE INCOME TAX ACT WITHOUT EXA MINING THE MERITS OF THE CASE. 4. ON CONSIDERATION OF THE RIVAL SUBMISSIONS, WE AR E OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT TH E LEVEL OF THE LEARNED CIT (APPEALS). THE LEARNED CIT (APPEA LS) SHALL DISPOSE OFF THE APPEAL OF THE ASSESSEE BY GIVING RE ASONS FOR DECISION IN THE APPELLATE ORDER. EVEN IF, THE ASS ESSEE DID NOT APPEAR BEFORE THE LEARNED CIT (APPEALS), THE LEARNE D CIT (APPEALS) SHALL REQUIRE TO GIVE REASONS FOR DECISIO N IN THE APPELLATE ORDER WHILE DISPOSING OFF THE APPEAL OF T HE ASSESSEE. THE LEARNED CIT (APPEALS) SHOULD NOT HAVE DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE. 5. IN THIS VIEW OF THE MATTER, WE SET ASIDE THE ORD ER OF THE LEARNED CIT (APPEALS) AND RESTORE THE APPEAL OF THE ASSESSEE TO HIS FILE WITH DIRECTION TO REDECIDE THE APPEAL O F THE ASSESSEE ON MERITS BY GIVING REASONS FOR DECISION IN THE APP ELLATE ORDER STRICTLY IN ACCORDANCE WITH LAW BY GIVING REASONABL E SUFFICIENT OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE. 3 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST DAY OF OCTOBER, 2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 31 ST OCTOBER, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH