SANTOSH,KURUKSHETRA V. INCOME TAX OFFICER, WARD-3, KURUKSHETRA

ITA 200/CHANDI/2024

AI Insights

The case involves an appeal by the assessee, Santosh, against the order of the Commissioner of Income Tax (Appeals), which confirmed the Assessing Officer's ex-parte order under Section 147 r.w.s. 144 and Section 250 of the Income Tax Act, 1961 for the assessment year 2012-13. The primary contention was the lack of a reasonable opportunity for the assessee to be heard, as no proper notice of the hearing was served. The Tribunal found that the notice was only uploaded on the Income Tax Portal, which the assessee was unaware of, and thus not a valid service of notice.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 35591 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-10-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 27-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: PARIKSHIT AGGARWAL
• Keywords: Set aside; Opportunity of being heard
• Section: 147

Judgement Text

"आयकर अपील य अ\u000bधकरण,च\u0010डीगढ़ \u0014यायपीठ, च\u0010डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ITA No 200/CHD/2024 \u000bनधा\u000fरण वष\u000f / Assessment Year : 2012-13 Santosh, Village Rattan Dera, Kurukshetra. Versus The ITO, Ward – 3, Kurukshetra. \u0013थायीलेखासं./PAN NO: LKXPS2975L अपीलाथ\u0017/Appellant \u0019\u001aयथ\u0017/Respondent \u000bनधा\u000f\u001bरती क\u001d ओर से/Assessee by: Shri Parikshit Aggarwal, CA राज\u0013व क\u001d ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, DR सुनवाई क\u001d तार\"ख/Date of Hearing : 07.10.2024 उदघोषणा क\u001d तार\"ख/Date of Pronouncement : 14.10.2024 आदेश/Order PER A.D.JAIN, VICE PRESIDENT The present appeal has been filed by the assessee against the order passed by the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [in short ‘ld. CIT(A)’] dated 01.01.2024 pertaining to 2012-13 assessment year. 2. The assessee in this appeal has contested the action of the Assessing Officer in passing the order under Section 147 r.w.s. 144 and also the action of the ld.CIT(A) in confirming the action of the AO while passing the order under Section ITA No.200/CHD/2024 A.Y. 2012-13 2 250 of the Income Tax Act, 1961 without affording reasonable opportunity of being heard to the assessee. 3. At the outset, the ld. Counsel for the assessee has invited our attention to order of the Assessing Officer confirmed by the ld. CIT(A), to submit that the same is an ex-parte order. He has submitted that the Assessing Officer has summarily rejected the application of the assessee without giving any opportunity of hearing to the assessee to present its case. He has submitted that no notice of date of hearing was served by the Assessing Officer, either through physical mode or through e-mail etc. That the notice of date of hearing was allegedly uploaded on Income Tax Portal and the assessee was not aware of uploading of any such notice regarding date of hearing. That no service of notice was ever affected on the assessee. 4. The ld. DR could not rebut the aforesaid factual position. 5. We have heard the rival contentions. Merely uploading of information about the date of hearing on the Income Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax Act. In the facts ITA No.200/CHD/2024 A.Y. 2012-13 3 and circumstances of the present case, we are of the considered opinion that the assessee deserves to be given appropriate opportunity to present her case. Therefore, the order of the Assessing Officer is not sustainable in the eyes of law. The same is hereby set aside with a direction to the Assessing Officer to decide the appeal of the assessee afresh after giving proper and adequate opportunity to the assessee to present its case. The Assessing Officer will serve notice of hearing through physical mode as well as through electronic mode upon the assessee. 6. The appeal of the assessee is treated as allowed for statistical purposes. Order pronounced on 14th October,2024. Sd/- Sd/- (VIKRAM SINGH YADAV) (A.D.JAIN) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” आदेश क\u001d \u0019\u000bत(ल)प अ*े)षत/ Copy of the order forwarded to : 1. अपीलाथ\u0017/ The Appellant 2. \u0019\u001aयथ\u0017/ The Respondent 3. आयकरआयु+त/ CIT 4. )वभागीय \u0019\u000bत\u000bन.ध, आयकर अपील\"य आ.धकरण, च0डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड\u000fफाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar / "