Income Tax Appellate Tribunal - Amritsar
Shri Tarlochan Singh , Amritsar vs Income Tax Oficer Ward 4 (4), Amritsar on 12 February, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
AMRITSAR BENCH, AMRITSAR (SMC)
BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER
I.T.A. No. 198/Asr/2018
Assessment Year: 2010-11
Tarlochan Singh vs. Income Tax Officer,
c/o Ashwani Kalia, Ward 4(4), Amritsar
237, Basant Avenue, Amritsar
[PAN: BAOPS 2004K]
(Appellant) (Respondent)
Appellant by : Sh. Ashwani Kalia (C.A.)
Respondent by: Sh. Charan Dass (D.R.)
Date of Hearing: 12.02.2019
Date of Pronouncement: 12.02.2019
ORDER
Per Sanjay Arora, AM:
This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-2, Amritsar ('CIT(A)' for short) dated 30.01.2018, dismissing the assessee's appeal contesting his assessment u/s. 144 r/w sec. 147 of the Income Tax Act, 1961 ('the Act' hereinafter) dated 10.02.2015 for the Assessment Year (AY) 2010-11.
2. The assessee has raised two grounds. The first challenges the invocation of the dictum "VIGILANTIBUS, NON DORMENTIBUS, JURA SUBVENIUNT"
by the ld. CIT(A), who cites the decisions in Estate of Late Tukoji Rao Holkar v. CWT [1997] 223 ITR 480 (MP) and CIT v. Multiplan India (P.) Ltd. [1991] 38 ITD 2 ITA No. 198/Asr/2018 (AY 2010-11) Tarlochan Singh v. ITO 320 (Del) in support of the said proposition. Vide Ground 2 the confirmation of the addition is challenged on merits.
3. Before me, the thrust of the assessee's case was that even as five opportunities of hearing are stated to have been extended to the assessee during the appellate proceedings (at para 2 of the impugned order), only one can be said to be a valid opportunity, i.e., vide notice dated 24.07.2017 (for 16.08.2017). This is as the other notices were sent by the office of the ld. CIT(A) to the assessee's address (stated in Form 35), even as the address for communication purposes and notices, as stated in said Form 35, as indeed in Form 36 as well, is that of the assessee's counsel himself. A copy of all the notices, save one, was furnished by him in support of his claim, by the ld. counsel, Sh. Kalia (copy on record). The ld. Departmental Representative (DR), Sh. Charan Dass, would object, stating that the ld. CIT(A) has also decided the assessee's appeal on merits, referring to para 3 (pg.
3) of the appellate order.
4. I have heard the parties, as well as perused the material on record. There has been in the present case, as apparent, non-grant of proper opportunity by the first appellate authority to the assessee to state his case before him, so that, clearly, there has been a denial of natural justice. The determination on merits being sans proper opportunity of hearing being granted, would, accordingly, be of little consequence, even as the assessment has also been framed u/s. 144, which though not challenged, implies the assessee's case has been largely unrepresented. Further, vide Ground 1 of his appeal before him, the assessee has challenged the proceedings u/s. 147, which remains unaddressed. Under the circumstances, it is only deemed fit and proper that the matter is restored back to the file of the ld. CIT(A) for adjudication of the assessee's appeal on merits, per a speaking order in 3 ITA No. 198/Asr/2018 (AY 2010-11) Tarlochan Singh v. ITO terms of section 250(6) of the Act. Needless to add, the assessee shall, as also assured by Sh. Kalia before me, extend full cooperation in the matter. The appeal being long delayed, the ld. CIT(A) shall endeavor to decide the same within a period of three months of the receipt of this order. I decide accordingly.
5. In the result, the assessee's appeal is allowed for statistical purposes.
Order pronounced in the open court on February 12, 2019 Sd/-
(Sanjay Arora) Accountant Member Date: 12.02.2019 /GP/Sr. Ps.
Copy of the order forwarded to:
(1) The Appellant: Tarlochan Singh c/o Ashwani Kalia, 237, Basant Avenue, Amritsar (2) The Respondent: Income Tax Officer, Ward 4(4), Amritsar (3) The CIT(Appeals)-2, Amritsar (4) The CIT concerned (5) The Sr. DR, I.T.A.T. True Copy By Order