Ajay Kumar Gupta, Chandigarh V. DCIT, Chandigarh

ITA 856/CHANDI/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8473 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 16-02-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 26-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Opportunity of being heard
• Section: 6; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER ITA NO. 856/CHD/2015 ASSESSMENT YEAR: 2005-06 SHRI AJAY KUMAR GUPTA, VS THE DCIT, HOUSE NO. 3007, CENTRAL CIRCLE-I, SECTOR 19-D, CHANDIGARH. CHANDIGARH. PAN: ABGPG3698B & ITA NO. 857/CHD/2015 ASSESSMENT YEAR: 2005-06 SHRI ASHWANI KUMAR GUPTA, VS THE DCIT, HOUSE NO. 3007, CENTRAL CIRCLE-I, SECTOR 19-D, CHANDIGARH. CHANDIGARH. PAN: ABLPB9219P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHWANI KUMAR RESPONDENT BY : SHRI MANJIT SINGH DATE OF HEARING : 16.02.2016 DATE OF PRONOUNCEMENT : 16.02.2016 O R D E R PER BHAVNESH SAINI,JM BOTH THE APPEALS BY DIFFERENT ASSESSEES ARE DIRECTED AGAINST DIFFERENT ORDERS OF LD. CIT(APPEAL S)-III GURGAON DATED 15.09.2015 FOR ASSESSMENT YEAR 2005-0 6 UNDER SECTION 154 OF THE INCOME TAX ACT. 2. THE LD. CIT(APPEALS) NOTED IN THE IMPUGNED ORDER THAT DATE OF HEARING WAS FIXED BEFORE HIM ON 12.06. 2015, 2 25.08.2015 AND 08.09.2015. HOWEVER, IN THE ABSENCE OF ANY RESPONSE FROM THE SIDE OF ASSESSEE, BOTH THE AP PEALS WERE DECIDED EX-PARTE AND DIRECTLY DISMISSED FOR DE FAULT. 3. ONE OF THE ASSESSEE APPEARED AND CONTENDED THAT REQUEST WAS MADE TO THE LD. CIT(APPEALS) ON 20.08.2 015 THAT APPEALS MAY BE ADJOURNED BECAUSE HE HAS TO GO ABROAD FOR MEDICAL INVESTIGATION AND TREATMENT AND REQUESTED FOR ADJOURNMENT AFTER 10.10.2015. THE APPLICATION IS ON RECORD SUPPORTED BY THE CERTIFICA TE FROM THE POSTAL AUTHORITIES. HE HAS, THEREFORE, SUBMITTED THAT NO PROPER OPPORTUNITY OF BEING HEARD HAVE BEEN GRANTED BY THE LD. CIT(APPEALS). 4. AFTER HEARING RIVAL CONTENTIONS, WE ARE OF THE V IEW MATTER IN ISSUE REQUIRES RE-CONSIDERATION AT THE LE VEL OF LD. CIT(APPEALS). WHEN THE ASSESSEE REQUESTED FOR ADJOURNMENT AFTER 10.10.2015 DUE TO MEDICAL TREATME NT, THERE WERE NO REASONS FOR LD. CIT(APPEALS) TO FIX T HE APPEAL ON 08.09.2015. THEREFORE, NO PROPER OPPORTU NITY OF BEING HEARD HAVE BEEN GIVEN TO BOTH THE ASSESSEE S. 5. IN VIEW OF THE ABOVE, WE SET ASIDE BOTH THE IMPUGNED ORDERS AND RESTORE BOTH THE APPEALS TO THE FILE OF LD. CIT(APPEALS), GURGAON WITH DIRECTION TO RE-D ECIDE BOTH THE APPEALS OF ASSESSEES BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. BOTH THE ASSESSEES ARE DIRECTED TO COOPERATE WITH T HE LD. 3 CIT(APPEALS) AND SHALL NOT SEEK UNNECESSARY ADJOURNMENTS IN THE MATTER. 6. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAV NESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16 TH FEBRUARY, 2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD