Income Tax Appellate Tribunal - Chandigarh
M/S Trivikram Real Estate Developer & ... vs Dcit, C-6(1), Mohali on 18 January, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "बी", च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH
BENCH 'B' CHANDIGARH
ीमती दवा संह, याय क सद!य एवं, एवं ीमती अ नपूणा% ग'ु ता, लेखा सद!य
BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM
आयकर अपील सं./ ITA No. 968/CHD/2018
नधा रण वष / Assessment Year : 2013-14
M/s Trivikram Real Estate बनाम The DCIT,
Developer & Consultants Pvt. Ltd., VS Circle 6(1),
Plot No. 619-IA,Phase IX, Mohali. Mohali.
थायी लेखा सं./PAN No: AADCT1179M
अपीलाथ /Appellant यथ /Respondent
नधा रती क ओर से/Assessee by : Shri Jaspal Sharma
राज व क ओर से/ Revenue by : Shri Manjit Singh, Sr.DR
सन
ु वाई क तार#ख/Date of Hearing : 05.12.2018
उदघोषणा क तार#ख/Date of Pronouncement : 18.01.2019
आदे श/ORDER
PER DIVA SINGH The present appeal has been filed by the assessee assailing the correctness of the order dated 08.05.2018 of CIT(A)-2 Chandigarh pertaining to 2013-14 assessment year on following grounds including ground Nos. 2 & . These are reproduced hereunder:
1. The impugned order is both against facts and erroneous in iaw.
2. On the facts and circumstances of the case the Ld. CIT(Appeals) has erred in having dismissed the appeal exparte holding that the appellant has not pursued the appeal.
3. The impugned order is against principle of natural justice as Ld. CIT(Appeals) has erred in having not afforded adequate opportunity.
4. The Ld.CIT(Appeals) has erred in having not decided the appeal on merits and dismissed the same in a sketchy manner without having passed a speaking order and without having recorded any reasoned finding on the issues raised in appeal.
The assessee craves leave to add to alter or amend the above grounds of appeal before the same is heard or disposed of.
ITA-968/CHD/2018 A.Y.2013-14 Page 2 of 3
2. The ld. AR submitted that the assessee had shifted his address from Plot No. 619, Industrial Area, Phase-IX, Mohali in January,2018 however, his email address was on record available with the department. The notices stated to have been sent by the CIT(A) in para 4 it was submitted, were never received by the assessee and only the emailed copy of the order was received. The email address of the assessee, it was submitted, available with the CIT(A) was as under :
[email protected]
3. Inviting attention to Column No. 10 of the Memo of Appeal filed before the ITAT , it was submitted that the assessee has given the following address for intimation :
M/s Triikram Real Estate Developers & Consultants (P) Ltd., H.NO. 1026, Phaase-10, Mohali (Pb)
4. In the circumstances it was his prayer that the impugned order may be set aside to the file of the CIT(A) in order to provide the assessee a reasonable opportunity of being heard. The said request was not opposed by the ld. Sr.DR who however pointed out that even the notice issued by the ITAT have been sent to Plot No. 619, Industrial Area, Phase-IX, Mohali. The ld. AR submitted in response that the said notice was communicated to the assessee and the earlier notices stated to have been sent were never communicated to the assessee.
5. We have heard the rival submissions and perused the material on record. In the light of the submissions of the parties before the Bench, admittedly the assessee did not participate in the proceedings before the CIT(A) on the grounds that notices sent were never communicated to him. Accepting the oral undertaking given by the ld. AR, considering the overall factual matrix and in the interests of substantial justice, the impugned order is set aside back to the file of the CIT(A) with the direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. The assessee in its own interest is advised to participate fully and fairly in the proceedings before the CIT(A). Accepting the oral undertaking given by the ld. AR, the impugned order is set aside. Said order was pronounced in ITA-968/CHD/2018 A.Y.2013-14 Page 3 of 3 the Open Court at the time of hearing itself.
6. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 18.01. 2019.
Sd/- Sd/-
( अ नपणू ा% ग'ु ता ) ( दवा संह )
(ANNAPURNA GUPTA) (DIVA SINGH)
लेखा सद!य/ Accountant Member याय क सद!य/ Judicial Member
"पन
ू म"
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 न/ध, आयकर अपील#य आ/धकरण, च1डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानुसार/ By order, सहायक पंजीकार/ Assistant Registrar