Income Tax Appellate Tribunal - Chandigarh
Shri Anuj Dua, Zirakpur vs Dcit, Cc-1, Chandigarh on 4 October, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "ए", च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH
BENCH 'A' CHANDIGARH
ीमती दवा संह, या"यक सद#य एवं, एवं ीमती अ नपण
ू ा& ग(ु ता, लेखा सद#य
BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM
आयकर अपील सं./ ITA No. 558/CHD/2019
नधा रण वष / Assessment Year : 2013-14
Shri Anuj Dua, बनाम The DCIT,
SCO 20, MS Enclave, Central Circle-1,
VS
Old Kalka-Ambala Highway, Chandigarh.
Dhakoli, Zirakpur, Mohali.
थायी लेखा सं./PAN /TAN No: AFUPD0221P
अपीलाथ /Appellant यथ /Respondent
नधा रती क ओर से/Assessee by : Shri Vineet Krishan, Advocate
राज व क ओर से/ Revenue by : Shri Arvind Sudershan, Sr.DR
सन
ु वाई क तार%ख/Date of Hearing : 26.09.2019
उदघोषणा क तार%ख/Date of Pronouncement : 04.10.2019
आदे श/ORDER
PER DIVA SINGH By the present appeal the assessee assails the correctness of the order dated 22.06.2018 of CI T(A)-3 Gurgaon pertaining to 2013-14 assessment year on various grounds on merit including ground No.s 2 & 3 on which arguments were advanced by the parties. Accordingly, for ready reference, ground Nos. 2 and 3 raised in the present appeal are reproduced hereunder :
"2. That in the facts and circumstances of the case and in law, the Id. Commissioner of Income Tax (Appeals) gravelly erred in not affording reasonable opportunity of being heard to the appellant.
3. That the order passed by the Id. Commissioner of Income Tax (Appeals) is cryptic and non-speaking order."
ITA 558 /CHD/2019 A.Y. 2013-14 Page 2 of 4
2. Th e ld. AR inviting attention to para 3.1 of the impugned order submitted that none of the notices fixing the he aring on 08.09.2017, 09.05.2018 and 15.06.2018 stated to have been sent to the assessee were received. Accordingly, it was submitted that for want of notice, the assessee remained un re presented bef ore the CI T( A) .
2.1 Inviting attention to the address of the assessee noticed in the impugned order mentioned in column No. 5, it was submitted, that it appears that the notices have been sent to the residential address of the assessee. Said address, it was submitted, was never provided as all family members were working, thus, notice even if sent, was not received by any responsible person. Inviting attention to copy of Form No. 3 5 file d b y the assessee before the CI T(A ), it was submitted that assessee had provided the following address at which the notices may be sent which is the working address of the assessee:
" S h r i A n u j Dua, DNA Realtors, SCO : 252, 2nd Floor, Sector 44-C, Chandigarh Pin-160047.
2.2 Even otherwise, it was his submission that the impugned order was not a speaking order as it merely upholds the order of the AO relying upon decision of the ITA 558 /CHD/2019 A.Y. 2013-14 Page 3 of 4 Hon'ble Supreme Court in the case of CIT v. B.N. Bhattachargee and another 118 I TR 461 (S.C). Accordingly, it was his limited prayer that the issue may be re manded to the fi le of CI T(A ) i n order to afford the asse ssee an effective opportunity of hearing heard.
3. Th e ld. Sr.DR on considering the address made available in Form No. 35 agreed that notices may have been sent to a different address. As there is no discussion in the order as to how these notices were sent and whether they were received by any party, he could make no submission.
4. We have heard the submissions and perused the record. A perusal of the record effectively demonstrates that the assessee was not heard. In the light of the prayer of the parties before the Bench, without getting into the aspect of non-representation, we having considered copy of Form No. 35 available on record, deem it appropriate to set aside the i mp ugned order b ack to the f ile of the CI T( A). Thus, in view of these facts, accepting the oral undertaking of the ld. AR that the assessee shall participate in the proceedings before t he CI T(A) , t he i ssue s are re man de d to t he l d. CI T(A) w ith a direction to pass a speaking order in accordance with law after providing the assessee a reasonable opportunity of be in g heard . Th e assessee in its own interests i s ad vi sed to participate in the proceedings fully and fairly and not abuse ITA 558 /CHD/2019 A.Y. 2013-14 Page 4 of 4 the trust reposed as failing which, it is made clear that CI T( A) wou ld be at liberty to pass an order on the basis of material available on record. Said order was pronounced in the Open Court at the time of hearing itself.
5. In the result, appeal of the assessee is allowed for statistical purposes.
Or d e r pr on ou nced i n th e O pe n C ou rt on 4 t h Oc tober , 2 01 9 .
Sd/- Sd/-
( अ नपण
ू ा& ग(ु ता ) ( दवा संह )
(ANNAPURNA GUPTA) (DIVA SINGH)
लेखा सद#य/ Accountant Member या"यक सद#य/ Judicial Member
"Poonam"
आदे श क त,ल-प अ.े-षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent
3. आयकर आयु/त/ CIT
4. आयकर आयु/त (अपील)/ The CIT(A)
5. -वभागीय त न2ध, आयकर अपील%य आ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानुसार/ By order, सहायक पंजीकार/ Assistant Registrar