Sh. Sukhdev Singh, Ludhiana V. ITO, W-III(3), Ludhiana

ITA 9/CHANDI/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5991 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 24-07-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 04-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, SMC, CHANDIGARH , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 9/CHD/2019 / ASSESSMENT YEAR : 2009-10 SHRI SUKHDEV SINGH, S/O SHRI MOHINDER SINGH, VILLAGE THAKKARWAL, LUDHIANA VS. THE ITO, WARD-III(3), LUDHIANA ./PAN NO: EMUPS9354B / APPELLANT /RESPONDENT ! /ASSESSEE BY : SHRI ASHWANI KUMAR, CA ' ! / REVENUE BY : SH. MANJIT SINGH, CIT DR # $ % /DATE OF HEARING : 24.07.2019 &'() % / DATE OF PRONOUNCEMENT : 01.08. 2019 / ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 06.11.2018 OF THE COMMISSIONER OF INCO ME TAX (APPEALS)- 1, LUDHIANA [HEREINAFTER REFERRED TO AS CIT(A)] . 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- 1. THAT ORDER PASSED U/S 250(6) OF THE INCOME TAX ACT, 1961 BY THE LD. CIT(A)-1 LUDHIANA IS AGAINST LAW AND FACTS ON THE FILE IN AS MUCH AS HE WAS NOT JUSTIFIED TO DECIDE THE APPEAL EX-PARTE. ITA NO. 9-CHD-2019- SHRI SUKHDEV SINGH, LUDHIANA 2 2. THAT HE WAS FURTHER NOT JUSTIFIED TO HOLD THAT THE APPEAL FILED BY THE APPELLANT IS NON- MAINTAINABLE. 3. THAT HE FURTHER GRAVELY ERRED IN NOT DECIDING THE APPEAL ON MERITS. 3. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED MY ATTENTION TO THE ORDER OF THE LD. CIT(A) AND SUBMIT TED THAT THE SAME IS AN EX-PARTE ORDER. IT HAS BEEN FURTHER SUBMITTED TH AT THE ASSESSEE HAD CHANGED HIS RESIDENCE FROM ONE VILLAGE TO THE OTHER , HENCE, IN THE PROCESS, COULD NOT BE ABLE TO ATTEND THE PROCEEDING S BEFORE THE CIT(A). THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS A FAIR CASE ON MERITS. THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE CIT(A). 4. KEEPING IN VIEW THE INTEREST OF JUSTICE, IN MY V IEW, THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE CIT(A). THE IMPUGNED ORDER OF THE CIT(A) IS, THEREFORE, SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AFRESH IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT THE LD. C IT(A) WILL PROVIDE PROPER OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS CASE. AT THE SAME TIME, THE ASSESSEE IS REQUIRED TO ATTEND THE PROCEEDINGS BEFORE THE LD. CIT(A) AS AND WHEN CALLED FOR. ITA NO. 9-CHD-2019- SHRI SUKHDEV SINGH, LUDHIANA 3 THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 01.08.2019 SD/- ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 01.08.2019 .. '+ ,- .- / 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