M/s S.B. Travels , Chandigarh V. ITO, W-4(5), Chandigarh

ITA 981/CHANDI/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6059 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH SR DR
• Keywords: Opportunity of being heard; Set aside
• Section: 250

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH !, ' # $ , $ % & ' ( ) , *+ # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 981/CHD/2018 / ASSESSMENT YEAR : 2010-11 M/S S.B.TRAVELS, C/O PARIKSHIT AGGARWAL, CHARTERED ACCOUNTANT, H.NO. 1238, SECTOR 22-B, CHANDIGARH. VS THE ITO, WARD 4(5), CHANDIGARH. ./ PAN NO: ABKFS2012H / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, CA # ! ' / REVENUE BY : SHRI MANJIT SINGH, SR.DR $ % ! &/ DATE OF HEARING : 06.12.2018 '()* ! &/ D ATE OF PRONOUNCEMENT : 17.01.2019 *,/ ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILIN G THE CORRECTNESS OF THE ORDER DATED 24.04.2018 OF CIT(A)-2 CHANDIGARH PERTAINING TO 2010-11 ASSESSMENT YEAR ON VARIOUS GROUN DS INCLUDING GROUND NO. 1, 2 & 3 WHICH READ AS UNDER: 1. THAT ON THE FACTS, CIRCUMSTANCES AND LEGAL POSITION OF THE CASE, THE WORTHY CIT(A) IN APPEAL NO. 10400/1/16-17 DATED 24.04.2018 HAS ERRED IN PASSING THAT ORDER IN CONTRAVENTION OF THE PROVISIONS OF SE CTION 250(6) OF THE INCOME TAX ACT, 1961. 2. THAT ON THE FACTS, CIRCUMSTANCES OF THE CASE AND IN LAW, THE WORTHY CIT(A) HAS ERRED IN PASSING THE IMPUGNED APPELLATE ORDER E X-PARTE EVEN WHEN THE RELEVANT NOTICES FOR HEARING WERE NOT SERVED ON THE APPE LLANT AND THE APPELLANT WAS NOT PROVIDED WITH REASONABLE OPPORTUNITY OF BEING HEARD AND THEREFORE THE SAID IMPUGNED ORDER DESERVES TO BE SET-ASIDE. 3. THAT ON FACTS, CIRCUMSTANCES AND LEGAL POSITION OF THE CASE, THE WORTHY CIT(A) HAS ERRED IN UPHOLDING THE IMPUGNED ASSESSMENT WHICH THE LD. AO HAD FRAMED IN HASTE AND WITHOUT AFFORDING REASONABLE OPPORTUNITY TO THE APP ELLANT AND THEREFORE THE IMPUGNED ASSESSMENT FRAMED IS AGAINST THE PRINCIPLES OF NATU RAL JUSTICE AND HENCE DESERVES TO BE QUASHED. ITA-981/CHD/2018 A.Y.2010-11 PAGE 2 OF 2 2. THE LD. AR INVITING ATTENTION TO THE IMPUGNED ORDER SU BMITTED THAT THE APPEAL OF THE ASSESSEE CHALLENGING THE ADDITIONS MADE BY THE AO WAS DISMISSED RELYING UPON VARIOUS DECISIONS INCLUDING CIT VS B.N . BHATTACHARYA 118 ITR 461 ON THE GROUNDS OF NON REPRE SENTATION. IT WAS HIS SUBMISSION THAT THE SAID PROCEDURE FOLLOWED IS CONTRARY TO SUB-SECTION (6) OF SECTION 250 OF THE INCOME TAX ACT. REFERRING TO PARA 6 OF THE ORDER, IT WAS HIS SUBMISSION THAT ON THE THREE SPECIFIC DATES NOTED FOR WHICH NOTICE IS STATED TO HAVE BEEN ISSUED, NONE OF THE NOTICES WERE RECEIVED BY THE ASSESSEE. THE ADDRESS OF THE ASSESSEE, IT WAS SUBMITTED, IS CORRECT AND AFFIDAVIT TO THIS EXTENT HAS BEEN FILED BY THE ASSESSEE AND THIS SPECIFIC FACT HAS BEEN AFFIRMED IN PARA 3 & 4 OF THE ORDER. ACCORDINGLY , IT WAS HIS LIMITED PRAYER THAT THE IMPUGNED ORDER MAY BE SET ASIDE IN ORD ER TO AFFORD THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD DIRECTIN G THE SAID AUTHORITY TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW. 3. THE LD. SR.DR MR. MANJIT SINGH DID NOT OPPOSE THE SAID RE QUEST AFTER CONSIDERING THE RECORD. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE M ATERIAL ON RECORD. IN THE FACE OF THE AFFIDAVIT FILED BY THE ASSESSEE A ND ACCEPTING THE ORAL UNDERTAKING OF THE LD. AR, THE IMPUGNED ORDER IS SET A SIDE BACK TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDE R IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNIT Y OF BEING HEARD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING IT SELF. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17.01. 2019. SD/- SD/- ( % & ' ( ) ) ( ! ) (ANNAPURNA GUPTA) (DIVA S INGH) *+ #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER & % (+ ! ,- .- / 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, 0 8 # / ASSISTANT REGISTRAR