Sh. Ashwani Kumar, Baddi V. ITO, Ward-1, Panchkula

ITA 89/CHANDI/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2641 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2017-2018
• Appeal Filed On: 17-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA DHAR
• Keywords: Opportunity of being heard; Set aside
• Section: 250

Judgement Text

आयकर अपीलय अ धकरण,च डीगढ़ यायपीठ “एकल सद यीय’, च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH ीमती दवा संह, या#यक सद य BEFORE: SMT. DIVA SINGH, JM आयकर अपील सं./ ITA No. 89/CHD/2022 नधा रण वष / Assessment Year : 2017-18 Shri Ashwani Kumar, KhasraNo.657/2, Village – Kishanpura, Baddi, Distt.Solan (HP). बनाम VS The ITO, Ward 1, Panchkula. थायी लेखा सं./PAN No: AKHPK1125D अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Raman Tiwari, CA राज व क! ओर से/ Revenue by : Smt. Priyanka Dhar, Sr.DR सुनवाई क! तार&ख/Date of Hearing : 29.06.2022 उदघोषणा क! तार&ख/Date of Pronouncement : 27.07.2022 आदेश/ORDER The present appeal has been filed by the assessee wherein the correctness of the order dated 20.12.2021 passed by NFAC, Delhi acting as First Appellate Authority pertaining to 2017–18 assessment year is assailed on the following grounds : 1. That the Impugned order is bad in law and contrary to the facts of the case. The Ld. Commissioner of Income Tax (Appeals) has not appreciated the facts and law in the correct manner and in accordance with the statute. 2. That the Ld. Commissioner of Income Tax (Appeals) gravely erred both, in law and facts in confirming that the additions made by learned Assessing Officer has correctly sustained. 3. That on facts and law, the order passed by Ld Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961 is illegal, unjust, wrong and uncalled for as the plea of assessee has not been even considered by the Ld CIT (A). ITA 89/CHD/2022 A.Y. 2017-18 Page 2 of 3 4. That on facts and law, the orders passed by the Ld Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961 are against the principle of natural justice as the same have been passed by overlooking the submissions and without giving reasons or controverting the basic facts and the law. 5. That the appellant craves leave to add any other ground of appeal which may arise at the time of hearing. 2. The ld. AR inviting attention to the ex-parte order and Paper Book page 5 submitted that the order has been passed dismissing the appeal of the assessee without hearing the assessee nor noticing that the reply of the assessee was available on the ITBA Portal. Accordingly, it was his limited prayer that the order may be set aside by directing a remand. 3. The ld. Sr.DR posed no objection to the said prayer. 4. I have heard the submissions and perused the material on record. It is seen that the impugned order has been passed ex-parte wherein the appeal of the assessee has been dismissed in limine relying upon CIT v. B.N. Bhattachargee and another, reported in 118 ITR 46l. Accordingly, in the interests of justice accepting the oral prayer of the ld. AR, the impugned order is set aside. It is seen that the reply of the assessee was available on the ITBA Portal. This reply on facts has not been considered by the First Appellate Authority while dismissing the appeal. 5. The impugned order, accordingly, for the aforesaid reasons on facts is set aside and the issue is restored back to the file of the CIT(A) with the direction to pass a speaking order in ITA 89/CHD/2022 A.Y. 2017-18 Page 3 of 3 accordance with law after giving the assessee a reasonable opportunity of being heard. The assessee in its own interests is directed to ensure full and proper participation before the ld. CIT(A) and not abuse the trust reposed. It is made clear that in the eventuality of abuse of the trust reposed, the ld. CIT(A) shall be at liberty to pass an order in accordance with law on the basis of material available on record. Said order was pronounced in the Open Court at the time of hearing itself. 6. In result appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 27th July,2022. Sd/- ( दवा संह ) (DIVA SPINGH) या#यक सद य/Judicial Member “पूनम” आदेश क! त,ल-प अ.े-षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant – 2. . यथ / The Respondent 3. .आयकर आयु/त/ CIT 4. .आयकर आयु/त (अपील)/ The CIT(A) 5. -वभागीय त न2ध, आयकर अपील&य आ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar