Jagjit Kaur, Chandigarh V. ITO, Chandigarh

ITA 97/CHANDI/2017

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8264 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 10-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, SMC, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 97/CHD/2017 ASSESSMENT YEAR : 2010-11 SMT. JAGJIT KAUR, VS. THE ITO, WARD 5(4), CHANDIGARH CHANDIGARH PAN NO. AMZPK1467Q (APPELLANT) (RESPONDENT) APPELLANT BY : SH. PARIKSHIT AGGARWAL RESPONDENT BY : SH. S.K. MITTAL DATE OF HEARING : 02.03.2017 DATE OF PRONOUNCEMENT : 16. 03.2017 ORDER THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAI NST THE ORDER OF LD. CIT-II, GURGAON DATED 24.10.2016 FOR ASSESSMENT YEA R 2010-11. 2. I HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PAR TIES AND PERUSED THE FINDINGS OF THE AUTHORITIES BELOW. 3. THE LD. CIT(A) NOTED IN PARA 2 THAT HE HAS ISSU ED NOTICES TO THE ASSESSEE FOR HEARING OF THE APPEAL ON 12.7.2016, 17 .8.2016 & 22.9.2016, HOWEVER, THERE IS NO RESPONSE FROM THE SIDE OF THE ASSESSEE AND NONE ATTENDED THE PROCEEDINGS BEFORE HIM. LD. CIT(A) ACC ORDINGLY DISMISSED THE APPEAL OF THE ASSESSEE. 2 4. LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE EX. PARTE ORDER HAS BEEN PASSED BY LD. CIT(A) UNDER MISTAKEN FACTS. HE HAS FILED AN AFFIDAVIT OF THE ASSESSEE SMT. JAGJIT KAUR AFFIRMING THEREIN THAT SHE HAS FILED APPEAL BEFORE LD. CIT(A) CHANDIGARH AND WITHOUT PRIOR INTI MATION, HER APPEAL WAS TRANSFERRED TO CIT(A)-II GURGAON WHO HAS FIXED THE APPEAL AT CAMP OFFICE AT PANCHKULA. THE ASSESSEE IN RESPONSE TO THE NOTIC E OF HEARING FORWARDED THE LETTER THROUGH REGISTERED POST FOR TRANSFER OF HER CASE. IT IS FURTHER EXPLAINED THAT FOR THE LAST NOTICE DATED 22.9.2016 , CORRECT FACTS ARE THAT THE DATE WAS FIXED FOR 14.10.2016 WHEN HER COUNSEL WAS PRESENT BEFORE PANCHKULA CAMP OFFICE AND APPEAL WAS ADJOURNED TO 1 9.10.2016 AND ON THAT DATE A TELEPHONIC CALL WAS RECEIVED FROM THE PEON THAT THE CASE OF THE ASSESSEE IS ADJOURNED TO 16.11.2016. ON 16.11.2016, THE ASSESSEE APPEARED BUT INSTEAD OF HER NAME IN THE LIST, THE NAME WAS M ENTIONED AS JAGJIT KAUR CHAWLA BUT IT WAS NOT THE CASE OF THE ASSESSEE. TH E ASSESSEE WROTE THESE FACTS TO THE LD. CIT(A). THEREFORE, UNDER THESE FA CTS EX. PARTE ORDER HAVE BEEN PASSED. COPIES OF THE LETTERS REFERRED TO IN T HE AFFIDAVIT OF THE ASSESSEE ARE FILED IN THE PAPER BOOK. LD. COUNSEL F OR THE ASSESSEE, THEREFORE, SUBMITTED THAT DUE TO THE ABOVE REASONS, THE EX. PARTE ORDER HAVE BEEN PASSED, THEREFORE, ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE APPEAL ON MERITS BEFORE THE CIT(A). 5. ON THE OTHER HAND, LD. DR RELIED ON THE ORDER OF THE CIT(A). 6. AFTER CONSIDERING THE RIVAL SUBMISSIONS, I AM OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEAVE OF THE CIT(A)-II, GURGAON. THE ASSESSEE HAS EXPLAINED THE REASONS FOR HER NON APPE ARANCE BEFORE LD. CIT(A) IN HER AFFIDAVIT, THEREFORE, THERE IS A REAS ONABLE CAUSE WITH THE 3 ASSESSEE FOR NOT APPEARING BEFORE LD. CIT(A) ON THE DATES OF HEARING. IN MY VIEW, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO TH E ASSESSEE TO ARGUE THE APPEAL ON MERITS. LD. CIT(A) ALSO DID NOT DECIDE T HE APPEAL OF THE ASSESSEE ON MERITS. 7. IN THIS VIEW OF THE MATTER, I SET ASIDE THE IMPU GNED ORDER OF LD. CIT(A)-II GURGAON AND RESTORE THE APPEAL OF THE ASS ESSEE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF THE ASSESSEE O N MERITS BY GIVING A REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE LD. CIT( A) IN FINALIZATION OF THE MATTER. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED : 16 TH MARCH, 2017 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR