Mr. Ravinder Pal Sidhu, Chandigarh V. DCIT, CC-1, Chandigarh

ITA 828/CHANDI/2018

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5766 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 01-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GEETINDER MAAN
• Assessee Lawyers: NEERAJ ARORA
• Keywords: Opportunity of being heard
• Section: 271(1)(c)

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH , ! '# $ % & '# , () BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 828/CHD/2018 / ASSESSMENT YEAR : 2007-08 SH. RAVINDER PAL SIDHU, HOUSE NO. 549, SECTOR 10, CHANDIGARH VS. THE DCIT, CENTRAL CIRCLE 1, CHANDIGARH ./PAN NO: ALZPS8914P / APPELLANT /RESPONDENT ! /ASSESSEE BY : SH. NEERAJ ARORA, CA ' ! / REVENUE BY : SMT. GEETINDER MAAN, SR. DR # $ % /DATE OF HEARING : 11.12.2018 &'() % / DATE OF PRONOUNCEMENT : 11.12 . 2018 (*/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 26.3.2018 OF THE COMMISSIONER OF INCOM E TAX(APPEALS)-3, GURGAON [HEREINAFTER REFERRED TO AS CIT(A)] AGIT ATING THE CONFORMATION OF PENALTY LEVIED U/S 271(1)(C) OF THE ACT.. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE IMPUGNED ORDER OF CIT(A) AND HAS SUBMITTED T HAT THE IMPUGNED ORDER OF THE CIT(A) IS AN EX-PARTE ORDER. THE LD. C OUNSEL HAS FURTHER SUBMITTED THAT DURING THE PENDENCY OF THE APPEAL BE FORE THE CIT(A), THE ASSESSEE WAS IN JAIL WITH REGARD TO SOME CRIMINAL CASE AND, HENCE, COULD ITA NO. 828-CHD-2018- SH. RAVINDER PAL SIDHU, CHANDIGARH 2 NOT APPEAR BEFORE HIM. HE, THEREFORE, HAS SUBMITTED THAT THE ASSESSEE MAY BE GIVEN A REASONABLE OPPORTUNITY OF BEING HEARD I N THE MATTER. 3. THE LD. DR, ON THE OTHER HAND, HAS RELIED ON THE FINDINGS OF THE LOWER AUTHORITIES. 4. CONSIDERING THE RIVAL SUBMISSIONS OF BOTH THE PA RTIES, WE ARE OF THE VIEW THAT SINCE THE ASSESSEE COULD NOT APPEAR BEFOR E THE CIT(A) BECAUSE OF HIS INCAPACITY TO DO SO, HENCE, THE INTEREST OF JU STICE WILL BE WELL SERVED, IF THE ASSESSEE IS GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE CIT(A). IN VIEW OF THIS, THE ORDER OF THE CIT(A) IS HEREBY SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) FOR DECISION AFRESH. THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FO R STATISTICAL PURPOSES. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT IMM EDIATELY ON COMPLETION OF HEARING. SD/- SD/- ( $ % & '# / ANNAPURNA GUPTA) () / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 11.12. 2018 .. '+ ,- .- / 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