Khushwant Singh Bajwa, Kurukshetra V. ITO, W-2, Kurukshetra

ITA 799/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0675 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 21-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN
• Keywords: Principle of natural justice; Period of limitation; Time period of passing order; Condonation of delay; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A CHANDIGARH , !' # $ % &' , '( BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 799/CHD/2019 / ASSESSMENT YEAR : 2010-11 SHRI KHUSWANT SINGH BAJWA, S/O LATE SHRI HARJINDER SINGH, H.NO.934, SECTOR 5, DISTRICT KURUKSHETRA THE ITO, WARD-2, KURUKSHETRA ./PAN NO: BZLPS5742P / APPELLANT /RESPONDENT ! /ASSESSEE BY : SHRI NAVDEEP MONGA, ADVOCATE ' ! / REVENUE BY : SHRI ARVIND SUDERSHAN, JCIT # $ % /DATE OF HEARING : 04.03.2020 &'() % / DATE OF PRONOUNCEMENT : 11.6.2020 ')/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 31.10.2018 OF THE COMMISSIONER OF INCOM E TAX (APPEALS), KARNAL [HEREINAFTER REFERRED TO AS CIT (A)]. 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- 1. THAT LD. CIT (APPEALS), KARNAL HAS ERRED IN LAW AND ON FACTS WHILE DECIDING THE APPEAL EX-PARTE AND PASSED AN UNREASONABLE AND NON-SPEAKING ORDER. FURTHER, IT IS STATED THAT NO NOTICE FOR 31.10.2018 WAS SERVED ON THE ASS ESSEE ITA NO. 799-CHD-2019 SHRI KHUSHWANT SINGH BAJWA, KURUKSHETRA 2 AS ALLEGED IN THE IMPUGNED ORDER DATED 31.10.2018. IT IS FUNDAMENTAL REQUIREMENT OF PRINCIPLES OF NATURAL JU STICE THAT NO ONE SHOULD BE CONDEMNED UNHEARD. IN THE PRE SENT CASE, THE APPELLANT WAS NEVER PROVIDED WITH AN ADEQ UATE OPPORTUNITY TO PROVE HIS CASE. 2. THAT LD. CIT (APPEALS), KARNAL HAS ERRED IN LAW AND ON FACTS, IN CONFIRMING THE ADDITION OF RS. 17,18,000/ - AS ASSESSED BY THE ITO WITHOUT GIVING ANY DETAILED REA SONS FOR DISMISSING THE APPEAL EXCEPT MENTIONING THAT AP PELLANT HAS NOTHING TO ADD OR SUBMIT IN RESPECT OF THE ADDI TIONS MADE BY THE AO. RELIANCE IS PLACED UPON IN THE JUDG MENT OF HON'BLE SUPREME COURT IN THE CASE OF M/S KRANTI ASSOCIATES 'PVT. LTD. AND ANOTHER V. SH. MASOODI AH MED KHAN AND OTHERS, (2010) 9 SCC 496. 3. THAT THE IMPUGNED ORDER DATED 23.03.2017 PASSED BY THE LD. CIT (A), KARNAL IS UNREASONABLE AND UNJUSTIFIED AND OUTSIDE THE SCOPE OF NATURAL JUSTICE. FURTHER, IT H AS BEEN MADE WITHOUT RESORTING TO PROPER PROVISIONS OF THE INCOME TAX ACT, 1961. 4. THAT THE APPELLANT SEEKS PERMISSION TO ADD/AMEND A NY GROUNDS OF APPEAL AT THE TIME OF HEARING AND FURTHE R TO SUMMIT PROPER EXPLANATIONS IN SUPPORT OF THE ADDITI ONS MADE AT THE TIME OF HEARING. 3. THE APPEAL IS BARRED BY LIMITATION PERIOD OF 14 1 DAYS. A SEPARATE APPLICATION HAS BEEN MOVED FOR CONDONATION OF DELAY , WHEREIN, IT HAS BEEN PLEADED THAT THE ASSESSEE DID NOT RECEIVE ANY COMMUNICATION FROM CIT(A) REGARDING THE DATE OF HEARING OR PASSING O F THE IMPUGNED ORDER. IT WAS ONLY WHEN THE ASSESSEE ENQUIRED ABOUT THE ST ATUS OF HIS APPEAL BEFORE THE CIT(A), HE CAME TO KNOW THAT THE ORDER HAS BEEN PASSED. THE ASSESSEE THEREAFTER APPLIED FOR CERTIFIED COPY OF THE ORDER AND ITA NO. 799-CHD-2019 SHRI KHUSHWANT SINGH BAJWA, KURUKSHETRA 3 PREFERRED THE APPEAL. THE APPLICATION OF THE ASSESS EE HAS BEEN SUPPORTED WITH THE AFFIDAVIT OF THE ASSESSEE. SIMILAR PLEA H AS BEEN TAKEN FOR NON- APPEARANCE BEFORE THE CIT(A) RESULTING INTO PASSING OF THE IMPUGNED EX-PARTE ORDER OF THE CIT(A). 4. CONSIDERING THE ABOVE SUBMISSIONS OF THE ASSESSE E , WHICH ARE FURTHER SUPPORTED WITH THE AFFIDAVIT OF THE ASSESS EE , IN OUR VIEW, THE INTEREST OF JUSTICE WILL BE WELL SERVED, IF THE ASS ESSEE IS GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE LD. CIT (A). IN VIEW OF THIS, THE IMPUGNED ORDER DATED 31.10.2018 OF THE LD. CI T(A) IS HEREBY SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) FOR DECISION AFRESH ON MERITS. NEEDLESS TO SAY THAT THE LD. CIT (A) WILL PROVIDE PROPER OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS C ASE. THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FO R STATISTICAL PURPOSES. ORDER COULD NOT BE PRONOUNCED EARLIER DUE TO NON-FU NCTIONING OF THE BENCH ON ACCOUNT OF CURFEW / LOCKDOWN IN THE WA KE OF COVID-19 PANDEMIC. ORDER PRONOUNCED ON 11.6.2020. SD/- SD/- ( # $ % &' / ANNAPURNA GUPTA) '( / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 11. 06 .2020 .. ITA NO. 799-CHD-2019 SHRI KHUSHWANT SINGH BAJWA, KURUKSHETRA 4 '+ ,-.- / 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. 157$ / GUARD FILE