Smt. Sumitra Garg, Indore V. CIT(A)-I, Indore

ITA 733/Ind/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9127 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-01-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 02-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SURESH KEEMTI
• Keywords: Opportunity of being heard; Set aside
• Section: 271(1)(c); 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NOS.732 & 733/IND/2019 ASSESSMENT YEAR:2008-09 SMT. SUMITRA GARG 60, RADHA KRISHNA VIHAR NEAR PIPLIYA HANA INDORE / VS. ITO - 5(1) INDORE ( APPELLANT ) ( REVENUE ) P.A. NO. AHJPG1563E APPELLANT BY SHRI SURESH KEEMTI, A R REVENUE BY SHRI HARSHIT BARI, SR. DR DATE OF HEARING: 07.01.2021 DATE OF PRONOUNCEMENT: 08.01.2021 / O R D E R PER KUL BHARAT, J.M: THESE TWO APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-22, (HOLDING CONCURRENT JURISDI CTION OF CIT(A), INDORE-I) NEW DELHI DATED 18.01.2016 IN THE MATTER SMT. SUMITRA GARG /ITANOS.732 & 733/IND/2019 2 PASSED U/S 144/143(3) AND 271(1)(C) OF THE INCOME TAX ACT, RESPECTIVELY. 2. AT THE OUTSET OF THE HEARING, LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT NO PROPER AND MEANINGFUL OPPORTUNITY OF BEING HEARD WAS GIVEN TO THE ASSESSEE BY THE REVENUE AUTHORITIES AS THE AO PASSED EX-PARTE ORDER U/S 144/143(3) & LEVIED PENALTY U/S 271(1)(C) THEREOF WHEREAS LD. CI T(A) DISMISSED THE APPEAL ON TECHNICAL GROUND AND CONFIRMED THE PENALTY THEREOF. ON THE OTHER HAND, LD. SR. DR RE LIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE ORDER S OF LOWER AUTHORITIES. WE FIND THAT ASSESSMENT ORDER WAS PASSED EX-PARTE U/S 144/143(3) OF THE ACT ON 29.09.20 10 WHEREAS THE PENALTY ORDER WAS PASSED ON 18.03.2011. T HE ASSESSEE HAD SUBMITTED ONE APPEAL AGAINST BOTH THE ORDER S BEFORE THE LD. CIT(A) ON TIME. THE APPEAL WAS FIXED FR OM SMT. SUMITRA GARG /ITANOS.732 & 733/IND/2019 3 TIME TO TIME AND ON THE DATE OF HEARING I.E. 19.11.201 2 THE LD. CIT(A) ASKED TO SUBMIT ANOTHER SEPARATE APPEAL AGAINST THE PENALTY ORDER U/S 271(1)(C). ACCORDINGLY, THE ASS ESSEE SUBMITTED ANOTHER SEPARATE APPEAL ON 22.11.2012. THEREAFTER, BOTH THE APPEALS WERE FIXED FROM TIME TO T IME BEFORE THE LD. CIT(A) AND BOTH THE APPEALS WERE HEARD AS THE REQUIRED INFORMATION/DOCUMENTS WERE SUBMITTED. THEREFORE, THE ASSESSEE WAS IN IMPRESSION THAT SHE WIL L RECEIVE THE ORDER ON FACTS AND MERITS OF THE CASE. BUT , THE ASSESSEE RECEIVED ANOTHER NOTICE FROM LD. CIT(A)-22, NEW DELHI STATING HOLDING CONCURRENT JURISDICTION OF CIT (A), INDORE-1, FIXING A DATE OF HEARING ON 18.01.2016. HOW EVER, THE LD. CIT(A) DID NOT ADMIT THE APPEAL ON THE GROUND THAT ONE APPEAL CANNOT BE FILED AGAINST THE ORDER U/S 144/143(3) AND PENALTY U/S 271(1)(C) OF THE ACT. BEFO RE US, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT TWO APPEALS WERE ALREADY FILED AND THE LD. CIT(A) WHO WAS INITIALLY SMT. SUMITRA GARG /ITANOS.732 & 733/IND/2019 4 DEALING THE APPEALS WAS SATISFIED WITH NECESSARY RATIFICATION WHEN ANOTHER SEPARATE APPEAL AGAINST PENALTY ORDER WAS ALREADY FILED LONG BACK AND BOTH THE APPEALS WERE SUPPORTED BY PRESCRIBED APPEAL FEES. THIS SUBMIS SION OF THE LD. COUNSEL FOR THE ASSESSEE COULD NOT BE CONTROVERTED BY THE REVENUE BY BRINGING ANY ADVERSE MATERIAL ON RECORD. CONSIDERING THESE FACTS AND CIRCUMSTANCES OF THE CASE, AND IN THE INTEREST OF THE JUSTICE WE ARE OF THE VIEW THAT LD. CIT(A) SHOULD HAVE NOT DI SMISS THE APPEAL ON TECHNICAL GROUND. THEREFORE, THE ASSESSE ES APPEALS ARE LIABLE TO BE RECONSIDERED BY THE LD. CIT(A) . ACCORDINGLY, THE IMPUGNED ORDERS ARE SET ASIDE AND BOT H THE APPEALS ARE RESTORED BACK TO THE FILE OF THE LD. CI T(A). THE LD. CIT(A) WOULD DECIDE THE APPEALS AFRESH ON MERI TS IN TERMS AS INDICATED HEREINABOVE AFTER AFFORDING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS PER LAW AND SMT. SUMITRA GARG /ITANOS.732 & 733/IND/2019 5 THE ASSESSEE IS ALSO DIRECTED TO COOPERATE/APPEAR BEFORE LD. CIT(A) IN THIS REGARD. 4. IN RESULT, APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 08 .01.20 21. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIAL MEMBER INDORE; DATED : 08 /01/2021 PATEL/PS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE