M/s Rai Bahadur Kishor Chand & Sons(Properties Pvt Ltd, Amritsar. V. The Income Tax Officer, Amritsar.

ITA 732/ASR/2014

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3252 (ITAT-AMRITSAR)
• Duration Of Justice: 4 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 20-04-2019
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 1998-1999
• Appeal Filed On: 09-12-2014
• Court: TRIBUNAL
• Department Lawyers: DR TARUNDEEP KAUR
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH; AMRITSAR (SMC) BEFORE SH. A.D. JAIN, JUDICIAL MEMBER ITA NO.732(ASR)/2014 ASSESSMENT YEAR:1998-99 PAN: AAACR7580H M/S. RAI BAHADUR KISHORE CHAND VS. INCOME TAX OFFI CER, & SONS (PROPERTIES) PVT. LTD., WARD 5(3), AMRITSA R. RBKC TOWERS, MCLEOD ROAD, AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:DR. TARUNDEEP KAUR, DR DATE OF HEARING: 16/11/2015 DATE OF PRONOUNCEMENT: 16/11/2015 ORDER THIS IS THE ASSESSEES APPEAL FOR THE ASSESSMENT Y EAR 1998-99, AGAINST THE ORDER DATED 22.09.2014, PASSED BY THE L D. CIT(A), AMRITSAR. 2. NOTICE OF HEARING FOR TODAY, I.E., 16.11.2015 WA S ISSUED TO THE ASSESSEE BY RPAD ON 09.11.2015. AS PER RECORD, THE SAME HAS NOT RETURNED UNSERVED. HOWEVER, AT THE TIME OF HEARING, NEITHER THE ASSESSEE, NOR ITS AUTHORIZED REPRESENTATIVE APPEARED, NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED, THOUGH THE ASSESSEE IS A LOC AL RESIDENT. HOWEVER, FINDING THAT THE MATTER CAN BE DECIDED IN THE ABSEN CE OF THE ASSESSEE, I AM PROCEEDING TO DO SO. 3. THE LD. DR, RELIED UPON THE IMPUGNED ORDER. ITA NO.732/ASR/2014 2 4. HAVING HEARD THE LD, DR AND HAVING GONE THROUGH THE IMPUGNED ORDER, I AM OF THE VIEW THAT THIS MATTER IS REQUIR ED TO BE SET ASIDE TO THE FILE OF THE LD. CIT(A), SINCE THE LD. CIT(A) HAS PA SSED AN EX-PARTE ORDER, WITHOUT GOING INTO THE MERITS THEREOF. ACCORDINGLY , I REMIT THE ISSUE IN DISPUTE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AFRESH ON MERITS, AFTER AFFORDING REASONABLE AND ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO COOPERATE I N THE PROCEEDINGS BEFORE THE LD. CIT(A). 5. IN THE RESULT, THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16TH NOVE MBER, 2015. SD/- (A.D. JAIN) JUDICIAL MEMBER DATED: 16/11/2015 /SKR/ COPY OF ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. RAI BAHADUR KISHOR CHAND & SON S (PROPERTIES PVT. LTD. AMRITSAR. 2. THE ITO, WARD 5(3), ASR. 3. THE CIT(A), ASR. 4. THE CIT, ASR. 5. THE SR. DR, ITAT, ASR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.