Shri Gulab Singh, Chandigarh V. The ACIT, Circle, Kurukshetra

ITA 760/CHANDI/2022

AI Insights

The case involves an appeal by Shri Gulab Singh against the order of the Commissioner of Income Tax (Appeals), which confirmed a penalty under section 271B of the Income Tax Act, 1961 for the assessment year 2015-16. The primary contention was that the CIT(A)'s order was issued ex-parte without proper notice to the assessee, who, being an agriculturist, was not familiar with the Income Tax proceedings or the ITBA portal. The Tribunal found merit in the assessee's argument regarding the lack of proper notice and restored the case to the CIT(A) for a decision afresh.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127860 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-07-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 29-12-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 271B

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A” CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.760/CHD/2022 नधा रण वष / Assessment Year : 2015-16 Shri Gulab Singh, # 246, Advocate Enclave, Sector 49-A, Chandigarh. बनाम The ACIT, Circle, Kurukshetra. थायी लेखा सं./PAN NO: AMPPS2285L अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज व क! ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr.DR स ु नवाई क! तार&ख/Date of Hearing : 18.07.2023 उदघोषणा क! तार&ख/Date of Pronouncement : 19.07.2023 आदेश/ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 02.11.2022 of the Commissioner of Income Tax (Appeals), NFAC, Delhi [in short ‘CIT(A)’] pertaining to 2015-16 assessment year. 2. The assessee in this appeal has agitated against the levy/confirmation of penalty u/s 271B of the Income Tax Act, 1961 (in short ‘the Act’). ITA No.760/CHD/2022 A.Y. 2015-16 Page 2 of 3 3. At the outset, ld. Counsel for the assessee has invited our attention to the impugned order of the ld. CIT(A) to submit that the same is an ex-parte order. The ld. Counsel for the assessee has submitted that the assessee did not receive any notice of hearing etc. from the ld. CIT(A). Although it has been mentioned that the notice was uploaded at ITBA Portal, however, the assessee being an agriculturist, was not conversant with the Income Tax proceedings and was not internet savy. That the absence of the assessee before the ld. CIT(A) was not intentional. 4. Considering the above facts of the assessee, in our view, the matter is required to be restored to the file of the ld. CIT(A) for adjudication afresh. In view of this, the impugned order of the ld. CIT(A) is set aside and the matter is restored to the file of the ld. CIT(A) for decision afresh on the appeal of the assessee by way of a speaking order in accordance with law. The ld. CIT(A) will issue notice of hearing through Registered Post as well as through e-mail. Needless to say that the assessee will be given an adequate and proper opportunity to present his case. Assessee will participate in the proceedings as and when called for and will not seek unnecessary adjournments. ITA No.760/CHD/2022 A.Y. 2015-16 Page 3 of 3 5. The appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 19 th July, 2023. Sd/- ( VIKRAM SINGH YADAV) लेखा सद य/ Accountant Member Sd/- ( SANJAY GARG) या यक सद य/ Judicial Member “Poonam.” आदेशक! त,ल-पअ.े-षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु /त/ CIT 4. -वभागीय त न2ध, आयकर अपील&य आ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar