M/s Trivikram Real Estate Developer & Consultants Pvt. Ltd., Mohali V. DCIT, C-6(1), Mohali

ITA 968/CHANDI/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6074 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 10-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH , ! ' , ' # $ % & ' , () ! BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 968/CHD/2018 / ASSESSMENT YEAR : 2013-14 M/S TRIVIKRAM REAL ESTATE DEVELOPER & CONSULTANTS PVT. LTD., PLOT NO. 619-IA,PHASE IX, MOHALI. VS THE DCIT, CIRCLE 6(1), MOHALI. ./ PAN NO: AADCT1179M / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI JASPAL SHARMA / REVENUE BY : SHRI MANJIT SINGH, SR.DR ! ' # / DATE OF HEARING : 05.12.2018 $%&' # / DATE OF PRONOUNCEMENT : 18.01.2019 (* /ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILIN G THE CORRECTNESS OF THE ORDER DATED 08.05.2018 OF CIT(A)-2 CH ANDIGARH PERTAINING TO 2013-14 ASSESSMENT YEAR ON FOLLOWING GROUND S INCLUDING GROUND NOS. 2 & . THESE ARE REPRODUCED HEREUNDER: 1. THE IMPUGNED ORDER IS BOTH AGAINST FACTS AND ERRONE OUS IN IAW. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD. CIT(APPEALS) HAS ERRED IN HAVING DISMISSED THE APPEAL EXPARTE HOLDIN G THAT THE APPELLANT HAS NOT PURSUED THE APPEAL. 3. THE IMPUGNED ORDER IS AGAINST PRINCIPLE OF NATURAL JUSTICE AS LD. CIT(APPEALS) HAS ERRED IN HAVING NOT AFFORDED ADEQU ATE OPPORTUNITY. 4. THE LD.CIT(APPEALS) HAS ERRED IN HAVING NOT DECIDED THE APPEAL ON MERITS AND DISMISSED THE SAME IN A SKETCHY MANNER W ITHOUT HAVING PASSED A SPEAKING ORDER AND WITHOUT HAVING RECORDED ANY RE ASONED FINDING ON THE ISSUES RAISED IN APPEAL. THE ASSESSEE CRAVES LEAVE TO ADD TO ALTER OR AMEND THE ABOVE GROUNDS OF APPEAL BEFORE THE SAME IS HEARD OR DISPOSED OF. ITA-968/CHD/2018 A.Y.2013-14 PAGE 2 OF 3 2. THE LD. AR SUBMITTED THAT THE ASSESSEE HAD SHIFTED HIS AD DRESS FROM PLOT NO. 619, INDUSTRIAL AREA, PHASE-IX, MOHALI IN JAN UARY,2018 HOWEVER, HIS EMAIL ADDRESS WAS ON RECORD AVAILABLE WITH T HE DEPARTMENT. THE NOTICES STATED TO HAVE BEEN SENT BY THE CIT(A) IN PARA 4 IT WAS SUBMITTED, WERE NEVER RECEIVED BY THE ASSESSE E AND ONLY THE EMAILED COPY OF THE ORDER WAS RECEIVED. THE EMAIL ADDRESS OF THE ASSESSEE, IT WAS SUBMITTED, AVAILABLE WITH THE CIT(A) WAS AS UNDER : [e-mail] 3. INVITING ATTENTION TO COLUMN NO. 10 OF THE MEMO OF APPEAL FILED BEFORE THE ITAT , IT WAS SUBMITTED THAT THE ASSESSEE HA S GIVEN THE FOLLOWING ADDRESS FOR INTIMATION : M/S TRIIKRAM REAL ESTATE DEVELOPERS & CONSULTANTS (P) LTD., H.NO. 1026, PHAASE-10, MOHALI (PB) 4. IN THE CIRCUMSTANCES IT WAS HIS PRAYER THAT TH E IMPUGNED ORDER MAY BE SET ASIDE TO THE FILE OF THE CIT(A) IN ORDER TO PROV IDE THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. THE SAID REQUES T WAS NOT OPPOSED BY THE LD. SR.DR WHO HOWEVER POINTED OUT THAT E VEN THE NOTICE ISSUED BY THE ITAT HAVE BEEN SENT TO PLOT NO. 619, IND USTRIAL AREA, PHASE-IX, MOHALI. THE LD. AR SUBMITTED IN RESPONSE THAT TH E SAID NOTICE WAS COMMUNICATED TO THE ASSESSEE AND THE EARLIER NOTICES STATED T O HAVE BEEN SENT WERE NEVER COMMUNICATED TO THE ASSESSEE. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES BEFO RE THE BENCH, ADMITTEDLY THE ASSESSEE DID NOT PARTICIPATE IN THE PROCE EDINGS BEFORE THE CIT(A) ON THE GROUNDS THAT NOTICES SENT WERE NEVER CO MMUNICATED TO HIM. ACCEPTING THE ORAL UNDERTAKING GIVEN BY THE LD. AR, CON SIDERING THE OVERALL FACTUAL MATRIX AND IN THE INTERESTS OF SUBSTANTIAL J USTICE, THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE CIT(A) W ITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IN ITS OWN INTEREST IS ADVISED TO PARTICIPATE FULLY AND FAIRLY IN THE PROCEEDINGS BEFORE THE CIT(A). ACCEPTING THE ORAL UNDERTAKING GIVEN BY THE LD. AR, THE IMPUGNED ORDER IS SET ASIDE. SAID ORDER WAS PRONOUN CED IN ITA-968/CHD/2018 A.Y.2013-14 PAGE 3 OF 3 THE OPEN COURT AT THE TIME OF HEARING ITSELF. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18.01. 2019. SD/- SD/- ( # $ % & ' ) ( ) (ANNAPURNA GUPTA) (DIVA SINGH) () ! / ACCOUNTANT MEMBER ! / JUDICIAL MEMBER $ # %( )* +* / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. ! , / CIT 4. ! , ( )/ THE CIT(A) 5. *-. / , # / , 012.3 / DR, ITAT, CHANDIGARH 6. .2 4' / GUARD FILE %( ! / BY ORDER, 5 / ASSISTANT REGISTRAR