Rajesh Bansal, Chandigarh V. ITO (TDS-I), Chandigarh

ITA 890/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80954 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-09-2014
• Assessment Year: 2010-2011
• Appeal Filed On: 06-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR
• Assessee Lawyers: MINKI MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NOS. 889 TO 891/CHD/2013 ASSESSMENT YEAR : 2010-11 SH.RAJSH BANSAL, VS. THE INCOME TAX OFFICER(TDS-I), SCO 63-64, SECTOR 17-C, CHANDIGARH. CHANDIGARH. PAN: AAQPB6744G (APPELLANT) (RESPONDENT) APPELLANT BY : MS.MINKI MITTAL RESPONDENT BY : SHRI J.S.NAGAR, DR DATE OF HEARING : 14.10.2014 DATE OF PRONOUNCEMENT : 14.10.2014 O R D E R PER BENCH : ALL THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE LEARNED CIT (APPEAL S), CHANDIGARH DATED 3.6.2013 FOR FINANCIAL YEAR 2009-1 0 (ASSESSMENT YEAR 2010-11), CHALLENGING THE LEVY OF PENALTY UNDER SECTION 272B OF THE INCOME TAX ACT. 2. THE LEARNED CIT (APPEALS) NOTED IN THE IMPUGNED ORDER THAT THE APPEALS FILED BY THE ASSESSEE ARE LATE BY ONE DAY AND THAT THE ASSESSEE HAD NOT FILED ANY APPLICATION FOR CONDONATION OF DELAY. THEREFORE, IN THE ABSENCE O F ANY APPLICATION ON RECORD, THE LEARNED CIT (APPEALS) FO UND THAT 2 NO REASONS HAVE BEEN EXPLAINED FOR DELAY IN FILING THE APPEALS. THEREFORE, THE APPEALS OF THE ASSESSEE WE RE DISMISSED IN LIMINE. 3. WE HAVE HEARD LEARNED REPRESENTATIVES OF BOTH TH E PARTIES, THE LEARNED D.R. FOR THE REVENUE PRODUCED APPELLATE FOLDER OF LEARNED CIT (APPEALS) WHICH DISCLOSED THA T NO OPPORTUNITIES HAVE BEEN GIVEN TO THE ASSESSEE TO RE CTIFY THE DEFECTS IN APPEAL PAPERS AND NO INTIMATION HAVE BEE N PROVIDED TO THE ASSESSEE THAT THE APPEAL IS TIME BA RRED BY ONE DAY. IN THE ABSENCE OF ANY OPPORTUNITIES GIVE N TO THE ASSESSEE TO RECTIFY THE DEFECTS IN THE APPEAL PAPER S, IT APPEARS THAT THE APPEALS HAVE BEEN DISMISSED WITHOU T AFFORDING PROPER OPPORTUNITIES OF BEING HEARD TO TH E ASSESSEE. THE IMPUGNED ORDERS ARE, THEREFORE, SET ASIDE AND ALL THE APPEALS OF THE ASSESSEE ARE RESTORED TO THE FILE OF THE LEARNED CIT (APPEALS), CHANDIGARH WITH DIRECTIO N TO RE- DECIDE ALL THE APPEALS OF THE ASSESSEE BY PROVIDING OPPORTUNITIES TO RECTIFY THE DEFECTS IN THE APPEAL PAPERS. THE LEARNED CIT (APPEALS) IN CASE IS SATISFIED WITH THE EXPLANATION OF THE ASSESSEE, MAY DECIDE THE APPEALS ON MERITS STRICTLY IN ACCORDANCE WITH LAW THEREAFTER B Y GIVING REASONABLE SUFFICIENT OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE. 3 4. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF OCTOBER, 2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14 TH OCTOBER, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH