M/s Paradigm Business Ventures, Zirakpur V. DCIT-CC-1, Chandigarh

ITA 89/CHANDI/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5903 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 23-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 6; 11; 15; 22

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , “ B ” , C H A N D I G A R H B E F O R E SH R I SU D H A N SH U SR I V A S T A V A , J U D I C I A L M E M B E R & S H R I V I K R A M S I N G H Y A D A V , A C C O U N T A N T M E M B E R आयकर अपील सं./ ITA No. 89/C H D / 2 0 2 0 नधा रण वष / Assessment Year : 2 0 1 7 - 1 8 M/s Paradigm Business Ventures, SCO 4-5, Hollywood Plaza, VIP Road, Zirakpur, Punjab बनाम The DCIT, Central Circle-1, Chandigarh थायी लेखा सं./PAN NO: AAQFP5590G अपीलाथ /Appellant यथ /Respondent Hearing though video Conferencing नधा रती क ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज व क ओर से/ Revenue by : Sh. Sarabjit Singh, CIT DR स ु नवाई क तार%ख/Date of Hearing : 08.12.2021 उदघोषणा क तार%ख/Date of Pronouncement : 22.12 .2021 आदेश/Order P er S u d h an sh u S ri va s ta va , J u d i c i a l M e mb e r : T hi s a p p ea l i s p r e fe rr ed by t he a s s es s e e ag a i ns t ord er d a t ed 27 . 1 1. 2 01 9 pa s s e d b y t h e L d. Co m m is s i one r o f I nc o m e T a x(A p p e a l s ) -3, G urg a o n [ he re i n a ft e r r e f e r re d t o as ‘ CI T (A )’ ] pe rt ai ni n g t o a s s e ss m e n t ye a r 20 1 7 -1 8 . 2. T he g ro un ds ra is e d by t h e a ss e s s e e i n t hi s a pp eal a re as un de r : - 1. T hat o n t h e f a ct s , c ir c um s t anc es an d le ga l po s it i o n o f t he c as e , t he W or t h y CIT ( A) i n A p pe a l No . 59 6/ C I T (A )/ G G N /2 0 1 8- 1 9 h as er r e d i n pas s i n g t ha t o r de r i n c o n t r av e n t i on of t he pr o vi s i o ns of S. 2 50 ( 6) o f t he In c om e T ax A c t , 19 61. ITA No. 89-Chd-2020 M/s Paradigm Business Ventures, Zirakpur, Punjab 2 2. T hat o n l aw, f a c ts an d ci r c u m s t an ce s of t he c a s e, t he Wor t hy C IT (A ) ha s er r e d i n c o nf ir m i ng t he ac t io n o f t he L d. A s s e ss i ng o ff i ce r w h er e i n t he L d. AO ha s e r r e d in c h a r gi n g t a x r at e o f 6 0 % u/ s 1 1 5 BB E o n a d d it i o ns m ad e e v e n w h en t he s ai d a d di ti on s co u ld hav e b e e n b r o ug ht t o no r m a l t a x r at es on l y . 3. T hat t h e a pp el l an t c r av e s l e a v e fo r an y ad d it i o n, de l et i o n o r am e n d m en t i n t h e g ro u nd s of a pp e a l on o r b ef or e th e d is po s al o f t h e s am e. 3. A t t he o ut s e t, t he L d. A ut h or i s e d R e pre s e n t a t i v e (A R) s u b mi t t e d t ha t th e i m pu g n ed or d er h a s b ee n pas s e d ex- pa rt e by t h e L d. CIT (A ). I t w as s ub mi t te d t ha t t he a pp e a l o f t he a s s e s s e e ha s not be en c ons i d e r e d b y t he L d. CI T(A ) o n me r i t s an d h as be e n d i s mi s s ed i n l i mi ne b y s i mpl y up hol di ng t h e fi n d in gs o f t he A s s e s s i ng o ffi c e r (A O ). Th e L d. A R s ub m i tt e d th at i n t h e i n t e re st o f j us t ic e , an o p por t u ni ty m ay b e g i v e n t o t he as s e s s ee to pr e s en t i t s c a s e. 4. T he L d. CI T D R s ub mi t t e d t ha t t h e a s s e ss e e ha d no t co - op e r a t ed du r i n g t h e fi rs t a pp e l l a t e pr o c e e d i n gs an d n ow i t wa n te d an o t h e r c ha nc e w i th o ut s ubs t a n t i a t in g or j us t i fy i n g t h e ca us e o f no n - a p p e ar an c e b e fo r e t he L d. CI T (A ) . 5. H av in g h ea rd bot h t he pa rt i es an d a ft e r g o i n g t hr ou g h r ec ord s , w e no t e t ha t it i s i n d e e d a c or r ec t a s se r t i on on t h e pa r t o f t he L d. C I T D R t ha t th e as s e s s ee d id no t a t t en d t he f ir s t ap pe l l a te p r oc ee d i n gs o n a s m a ny as th re e o c c a s i on s as i s d ul y m ent i o ne d i n th e i m pu gn e d o rd er . H ow e ver , i t i s s et t l ed l aw t ha t e v en t ho u g h t he a s se s see ma y n ot b e ITA No. 89-Chd-2020 M/s Paradigm Business Ventures, Zirakpur, Punjab 3 re p r es e nt e d be fo r e th e f ir s t a pp e l l at e a ut h o ri t y, the a p pe a l ha s t o be a dj ud i c a t ed o n m e ri ts . Th e L d . CI T ( A ) , ho w ev e r, h a s n o t d on e s o . T he r e f o re , i n t he i nt e r e s t o f s u bs t an t i a l j us t i c e an d c ons i d e r i n g t h e pr i n c i p l e o f a ud i a l te ra m p ar t e m, w e de e m i t fi t t o r es t ore t hi s a pp e a l t o t he fi l e o f th e L d. CI T (A ) f or t h e pur pos e o f b ei ng a dj ud i c at e d o n m er i t s a ft e r g i v i n g d ue o pp or tu ni ty t o t he as s e s s ee t o pr e s e nt i t s ca s e. 5. 1 Be for e p a rt i n g, w e a ls o d ir ec t t h e as s e s s ee to fu l l y c oo per at e i n t he pro c e ed i n g s b e fo re t h e L d. fi rs t a pp e l l a te aut h o r i t y , fa i li ng w hi ch , t he L d. CI T (A ) w i l l b e a t l i b e r t y t o de c i de t h e a p pe a l e v e n e x - pa r t e q u a t he as s e s s ee in ac c o rd a n c e w i th l a w . 6. In t h e fi n a l r es u lt , th e a pp e a l o f t h e as s e s s ee s t an ds al l ow ed f o r s t at i s t i c a l pu r p os e s . O rde r p ro no un c e d i n t he o pe n c ou rt o n 22 n d D e ce mb er , 2 02 1. Sd/- Sd/- ( VIKRAM SINGH YADAV) (SUDHANSHU SRIVASTAVA) Accountant Member Judicial Member Dated : 22 .12.2021 “आर.के .” आदेशक त,ल-पअ.े-षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु /त/ CIT 4. आयकरआय ु /त (अपील)/ The CIT(A) 5. -वभागीय त न2ध, आयकरअपील%यआ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar