Smt. Apeksha Gulati, Chandigarh V. DCIT, Chandigarh

ITA 748/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6998 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 28-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVI SARANGA L
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.R.R.KUMAR, ACCOUNTANT MEMBER ITA NO. 748/CHD/2017 ASSESSMENT YEAR : 2011-2012 SMT. APEKSHA GULATI, VS. THE DCIT, H.NO. 1607, SECTOR 18D, CENTRAL CIRCLE-II, CHANDIGARH. CHANDIGARH. PAN NO. BDHPG3537K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINEET KRISHAN RESPONDENT BY : SHRI RAVI SARANGAL, CIT-DR DATE OF HEARING : 29.06.2017 DATE OF PRONOUNCEMENT : 11.08.2017 ORDER PER MS. DIVA SINGH,JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSA ILING THE CORRECTNESS OF THE ORDER DATED 04.09.2015 OF CIT (APPEALS )-3 GURGAON PERTAINING TO 2011-12 ASSESSMENT YEAR ON VARIOUS GROU NDS INCLUDING GROUND NOS. 2 AND 3 WHICH READ AS UNDER : 2. WHAT THE ORDER PASSED BY HON'BLE COMMISSIONER O F INCOME TAX (APPEALS)-III, GURGAON VIDE APPEAL NO. 105/CIT(A)(C)/GGN/2012-13 DATED 04.09.20 15 IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE AS NO OPPORTUNITY OF BEING HEARD WAS PROVID ED TO APPELLANT. 3. THAT THE HON'BLE COMMISSIONER OF INCOME TAX (A PPEALS)-III, GURGAON GRAVELLY ERRED IN DECIDING THE APPEAL EXPARTE WITHOUT AFFORDING ANY R EASONABLE OPPORTUNITY OF BEING HEARD TO THE APPELLANT. 2. THE LD. AR ADDRESSING THE FACT THAT THE IMPUGNED ORD ER IS AN EX-PARTE ORDER, SUBMITTED THAT THE ASSESSEE AT THE TIME OF FILING OF THE APPEAL RESIDED AT HOUSE NO. 544, SECTOR 33, CHANDIGARH , HOWEVER, SUBSEQUE NTLY THE ASSESSEE SHIFTED TO THE PRESENT PREMISES AT SECTOR 18D AND THUS , HARBOURING THE BELIEF THAT THE CHANGE OF ADDRESS WAS KNOWN TO THE CIT(A) AS ALL OTHER NOTICES, IT WAS SUBMITTED HAVE BEEN DULY RECEIVED AT THE ASSESSEE 'S ADDRESS IN SECTOR 18D. HE AGREED THAT THE ASSESSEE DID NOT TAKE ANY ST EPS TO SPECIFICALLY INTIMATE THE CHANGE OF ADDRESS TO THE CIT(A). ACCORDINGL Y, IN THE PECULIAR FACTS AND CIRCUMSTANCES, IT WAS HIS PRAYER THAT THE IMPUG NED ORDER MAY BE SET ASIDE AND OPPORTUNITY OF BEING HEARD MAY BE PROVIDED TO THE ASSESSEE. THE LD. CIT-DR CONSIDERING THE PECULIAR FACTS AND THE SUBMISSIONS HAD NO ITA 748/CHD/2017 A.Y. 2011-12 PAGE 2 OF 2 OBJECTION IF THE ISSUE IS RESTORED BACK TO THE FILE OF CIT(A). HOWEVER, IT WAS HIS SUBMISSION THAT THE ASSESSEE MAY BE BOUND TO HONOUR T HE REQUEST MADE WHICH HAS BEEN ACCEPTED BY HIM IN GOOD FAITH. TAKING NOTE OF THE DUE CONCERNS OF THE LD. CIT-DR, THE IMPUGNED ORDER IS SET ASID E BACK TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PASS A SPEAKING ORDER IN AC CORDANCE WITH LAW. WHILE SO DIRECTING, ON THE ORAL UNDERTAKING GIVEN BY THE LD. AR, IT IS HOPED THAT THE TRUST REPOSED IN THE ASSESSEE IS NOT ABUSED AND THE ASSESSEE PARTICIPATES FULLY AND FAIRLY IN THE PROCEEDINGS BEFORE THE CIT(A). IN THE EVENTUALITY OF ABUSE OF THE SAME, IT IS MADE CLEAR THE LD. CI T(A) WOULD BE AT LIBERTY TO PASS AN ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PUR POSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH AUG., 2017. SD/- SD/- ( B.R.R.KUMAR) (DIV A SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.