Ms. Pushpinder Kaur, Mohali V. ITO, W-6(2), Mohali

ITA 738/CHANDI/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3658 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 13-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, SMC, CHANDIGARH , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 738/CHD/2019 / ASSESSMENT YEAR : 2010-11 MS PUSHPINDER KAUR, H.NO. 389, PHASE-4, MOHALI VS. THE ITO, WARD-6(2), MOHALI ./PAN NO. APUPK9103P / APPELLANT /RESPONDENT ! /ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE ' ! / REVENUE BY : SH. MANJIT SINGH, CIT DR # $ % /DATE OF HEARING : 04.11.2019 &'() % / DATE OF PRONOUNCEMENT : 04.11.2019 / ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 30.03.2019 OF THE COMMISSIONER OF INC OME TAX (APPEALS)- 2, CHANDIGARH [HEREINAFTER REFERRED TO AS CIT(A)] . 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE IMPUGNED ORDER OF THE LD. CIT(A) T O SUBMIT THAT THE SAME IS AN EX-PARTE ORDER. THE LD. COUNSEL HAS FURT HER SUBMITTED THAT THE COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFORE TH E LD. CIT(A) ON THE DATE OF HEARING DUE TO THE REASON BEYOND HIS CONTRO L RESULTING INTO THE PASSING OF AFORESAID ORDER OF THE CIT(A). ITA NO. 738-CHD-2019- MS PUSHPINDER KAUR, MOHALI 2 3. THE AFFIDAVIT OF SHRI VINEET KHURANA, CA OF THE ASSESSEE HAS BEEN PLACED ON THE FILE, WHEREIN, THE REASONS HAVE BEEN STATED FOR SEEKING ADJOURNMENTS. IT IS ALSO MENTIONED THAT THE ADJOUR NMENT WAS SOUGHT WELL IN TIME IN ADVANCE, HOWEVER, LD. CIT(A) IN TH E IMPUGNED ORDER MENTIONED THAT ON THE LAST DATE I.E. 27.3.2019, N O ADJOURNMENT REQUEST WAS RECEIVED. 4. CONSIDERING THE OVERALL FACTS AND CIRCUMSTANCES AND ALSO CONSIDERING THE PLEA OF THE ASSESSEE THAT THERE WAS NO INTENTIONAL ABSENCE OF THE COUNSEL BEFORE THE LD. CIT(A) WHICH IS FURTHER CORROBORATED BY THE AFFIDAVIT OF THE C.A. OF THE AS SESSEE, IN MY VIEW, THE INTEREST OF THE JUSTICE WILL BE WELL SERVED, IF ASSESSEE IS GIVEN AN OPPORTUNITY OF HEARING BEFORE THE LD. CIT(A) FOR AD JUDICATION OF THE MATTER AFRESH. NEEDLESS TO SAY THAT THE ASSESSEE W ILL PROMPTLY APPEAR AND PRESENT HER CASE EITHER PERSONALLY OR THROUGH C OUNSEL BEFORE THE CIT(A), AS AND WHEN CALLED FOR, AND WILL NOT CONTR IBUTE IN UNNECESSARY ADJOURNMENT OF THE MATTER. THE APPEAL OF THE ASSES SEE STANDS ALLOWED FOR STATISTICAL PURPOSES. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT IMM EDIATELY ON COMPLETION OF HEARING. SD/- ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 04.11.2019 .. ITA NO. 738-CHD-2019- MS PUSHPINDER KAUR, MOHALI 3 '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR ITA NO. 738-CHD-2019- MS PUSHPINDER KAUR, MOHALI 4 ACCORDINGLY, WE SET ASIDE ORDER OF CIT(A) AND RESTO RE THE MATTER TO THE FILE OF THE CIT(A) FOR DECISION AFRESH, ON M ERITS, IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT CIT(A) W ILL PROVIDE PROPER OPPORTUNITY TO THE ASSESSEE TO PRESENT HIMSELF OR THROUGH HIS COUNSEL ON THE DATE OF HEARING AS AND WHEN CALLED FOR AND WILL NOT CONTRIBUTE TO ANY UNNECESSARY ADJOURNMENT OF THE CASE.