Income Tax Appellate Tribunal - Chandigarh
Shri Sucha Singh Langah, Mohali vs Pr. Cit-2, Chandigarh on 17 January, 2022
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "बी", च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL,
CHANDIGARH BENCH 'B, CHANDIGARH
BEFORE: SHRI SUDHANSHU SRIIVASTAVA, JUDICIAL MEMBER
AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER
ITA No. 1004/Chd/2018
(Assessment Year: 2010-11
Sucha Singh Langah, Deputy Comm. of Income
H.No.543, Phase VI, Mohali Tax,
Presently at Vill. & PO Circle 6(1), Mohali.
Langah,
Distt Gurdaspur, Punjab.
थायी लेखा सं./PAN NO: AANPL0443K
ITA No. 1021/Chd/2018
(Assessment Year: 2012-13
Sucha Singh Langah, Pr. Commissioner of
H.No.543, Phase VI, Mohali Income Tax-2,
Presently at Vill. & PO Chandigarh.
Langah,
Distt Gurdaspur, Punjab.
थायी लेखा सं./PAN NO: AANPL0443K
&
ITA No. 1005/Chd/2018
(Assessment Year: 2011-12
Sucha Singh Langah, Pr. Commissioner of
H.No.543, Phase VI, Mohali Income Tax-2,
Presently at Vill. & PO Chandigarh.
Langah,
Distt Gurdaspur, Punjab.
थायी लेखा सं./PAN NO: AANPL0443K
नधा रती क ओर से/Assessee by: Shri Parikshit Aggarwal, CA
राज व क ओर से/ Revenue by : Shri Ashok Khanna, Addl. CIT
2 ITA Nos.1004, 1021, 1005/Chd/2018
A.Ys.2010-11, 2012-13 & 2011-12
सन
ु वाई क तार ख/Date of Hearing: 07.12.2021
उदघोषणा क तार ख/Date of Pronouncement: 17.01.2022
2022
(Hearing through Webex)
आदे श/ORDER
Per Vikram Singh Yadav, Accountant Member:
These are three appeals filed by the assessee against the separate orders of Learned Commissioner of Income Tax (A pp e a ls )-2 , G ur g a on [ in s hort th e 'Ld. C I T( A) '] d a te d 31 . 08 . 2 01 6 re la tin g to a sse ss me n t ye a r 20 1 0 -1 1 in I TA N o.1 0 0 4 /C hd /2 0 1 8 , Learned Pr.C ommissioner of Income Tax- 2, C h a nd i ga r h [ i n s hor t the ' Ld. P C I T'] d a te d 1 4 .0 3 .2 0 1 7 re la t in g to a ss e s sme n t yea r 2 0 1 2-1 3 in I TA N o.1 0 2 1 /C hd /2 0 1 8 a n d Learned Pr.Commissioner of Income Tax-II, C ha n d i ga r h [ i n sh or t th e 'Ld . PC I T'] d a te d 1 0 .0 3 .2 0 1 6 re la t in g to a ss e s sme n t yea r 2 0 1 1-1 2 in I TA N o.1 0 0 4 /C hd /2 0 1 8 .
2. I n IT A N o .1 00 4/C h d /2 0 18 , a t t he outs e t, i t i s n ote d tha t t he re is a d e l a y i n f il i ng o f th e a p pe a l b y 5 07 d a ys . I n thi s re ga r d , t he Ld . A R h a s s u b mi tte d th a t t he or d e r w a s se r ve d o n th e ass e ssee on 06 . 0 1. 2 0 17 a nd th e r e a f te r the a pp e a l wa s f ile d on 27 . 0 7. 2 0 18 w i th d e l a y o f 5 07 d a ys . I t wa s sub mi tte d th a t th e a sse ssee w a s me n ta l ly u nf i t du e to 3 ITA Nos.1004, 1021, 1005/Chd/2018 A.Ys.2010-11, 2012-13 & 2011-12 con sp ir a c y cr e a te d a g a in st h im b y in vol vi n g hi m i n c e r ta in fa k e ca se s w hi ch we re la tte r c on ve r te d i nto F I R a n d the a sse sse e w a s a l so s e n te n ce d t o pr is on du r in g th i s p e r i od . I t wa s su b mitt e d th a t th e a s se s se e w a s h osp i ta l i ze d f r om ti me to t ime a n d on l y on re cove r i ng fr om th e he a lth is sue s a nd comi ng ou t of m e nta l tr a uma of ja i l c us tod y, h e too k s te p s to e ng a ge the C ou ns e l a n d f ile d th e pre se n t a p pea l . I t w a s sub mi tte d th a t th e re w a s a re a son a b le a nd b on a fid e re a s on for n ot fi l in g the a p p e a l w it hi n the p re s cr i be d time a nd the de la y so h a p pe ne d ma y k in d ly b e con d one d a n d the a s se ssee be he a r d on me r it s of th e c a se . I n sup p or t, ou r re fe re n ce wa s d ra wn to t he sw or n a f f id a vi t s ub mi tte d b y t he asse ssee a nd t he c onte nt s the re of re a d s a s u nd e r :
"1. That I am a permanent resident of 80, B Block, Kansal Enclave, Mohali, Punjab.
2. That I am a regular Income tax assessee with ITO, Ward 6(2), Mohali and my PAN number is ANPL0443K.
3. That Income Tax assessment for my case for AY 2010-11 was concluded by Ld. DCIT, Circle 6(1), Mohali vide order dtd. 26.03.2013 where against I filed appeal before the Worthy CIT(A), Chandigarh. This appeal was transferred by Income Tax Department to Worthy CIT(A)-2, Gurgaon without any intimation to me.
4. That the above referred appeal was dismissed ex-
parte by Worthy CIT(A)-2, Gurgaon vide order dated 31.08.2016 which was served on me/person know to me on 06.01.2017.
5. That against above order of Worthy CIT(A) served on me on 06.01.2017, I filed appeal before the Hon'ble 4 ITA Nos.1004, 1021, 1005/Chd/2018 A.Ys.2010-11, 2012-13 & 2011-12 ITAT, Chandigarh on 27.07.2018.
6. That the above appeal has been filed late by 507 days beyond the limitation period prescribed.
7. That as regards the reason for delay in filing appeal before the Hon'ble ITAT by 507 days, the same is as under:
a. That during the period 06.02.2017 to 28.09.2017, I was mentally unfit and was not in a position to take further action and/or consult and engage counsel for preparation and arguing appeal against ex-parte order of Worthy CIT(A). During the period, I remained mentally unfit due to the conspiracy created against me for involving me in fake cases. Which was further converted/resulted into FIR.
b. That due to some allegation of my involvement in some criminal act, an FIR was registered against me and I was sentenced to prison on 29.09.2017 and was only let out on 21.03.2018. I was released only when the Hon'ble High Court on bail. A copy of the FIR alongwith the order of the same authority sentencing me to prison is attached herewith. Further, a copy of order of Hon'ble Punjab Haryana High court for releasing me from this sentence is attached alongwith.
c. That after release from the prison after remaining in custody for about 6 months, I became physically as well as mentally unfit. I could not recall that the appeal has not been filed against above order of Worthy CIT(A). Further, I my diabetes also turned bad and I became a chronic am a diabetic patient. I remained hospitalized. Due to all these factors, from 22.03.2018 to 26.07.2018, I could not look into the process of engaging a counsel and file appeal against order of Worthy CIT(A). During the period, I remained hospitalised for treatment and was being treated by various doctors. A copy of a certificate from my doctors in this regard are attached.
d. That on my recovery from the health 5 ITA Nos.1004, 1021, 1005/Chd/2018 A.Ys.2010-11, 2012-13 & 2011-12 issues and coming out of mental trauma of Jail custody, I immediately took further action to file an appeal and engaged a counsel to enable me to do so and appeal was filed on 27.07.2018.
e. That all above lead to delay of 507 days in filing of appeal.
8. That there was reasonable and bonafide cause in not filing the appeal in prescribed time before the Hon'ble ITAT. The delay in filing of the appeal deserves to be condoned and I pray that the same may please be condoned. I deserve to be heard on merits of the case and I undertake to co-operate fully towards early disposal of this matter."
3. Per con tr a , the Ld . DR s ub mi tte d th a t t he re is a sub s ta nt ia l d e l ay w h ic h ha s ha p p e ne d i n t he fil in g of th e pr e se n t a p pe a l an d the a sse ssee ha s f a il e d to exp l a in th e re a son a b le ca u se f or the de l ay in f il i ng s uc h a p p e al . Acc or d in gl y, th e Ld . D R opp os e d t he con d ona t io n a pp e a l fi le d b y the a s se sse e .
4. Heard b oth t he pa rt ie s and p e r u se d t he ma t e r i a l a va i la b l e on re cor d. The re i s no d i sp ute th a t the re ha s bee n a d e la y i n f i li n g th e p re se nt a p pea l a nd th e pe r i od of d e l ay a s a d mit te d b y th e a s se s se e come s t o 5 07 d a ys . Th e r e i s a ls o no di sp u te th a t u nd e r se ct ion 2 5 3( 5 ) of t he Act , th e Tr i b un a l ma y a d mi t a n a p p e a l fi le d be yon d the p e r i od of li mi ta ti on w h e r e it is sa ti s fie d th a t t he re w a s s uf fi ci e nt ca us e on t he p ar t of the a sse ssee f or n ot p re sen tin g th e a pp e a l w ith i n the p re s cr i be d ti me . The e xpl a n a ti on of th e 6 ITA Nos.1004, 1021, 1005/Chd/2018 A.Ys.2010-11, 2012-13 & 2011-12 a sse sse e the re f or e be come s re leva n t to d e te r mi ne w he the r the sa me r e fle cts suf f ic ie nt ca us e on h is part in n ot pr e se n ti ng the p re se n t a p pe a l w i th in th e pre scr i bed ti me . I n the i nst a nt ca s e , it ha s b e e n c onte n de d b y th e ld A R a n d a s a ls o sta te d i n t he a f fi d a vi t so s ub mi tte d b y th e a sse ss ee tha t the a sse ssee w a s me nt a ll y u nf i t d ue t o con sp i r a cy cr e a te d a ga i n st hi m by i n vol vi ng h im i n ce r t a in fa k e ca se s wh i ch w e re l a tte r c onv e r te d i nto F I R a n d th e a sse ssee w a s a ls o se nte nce d to p r i son d ur i ng th is pe r iod. It w as sub mi tte d tha t th e a sse sse e wa s h osp i ta l iz e d f r om t ime to time a n d on ly o n r e c ove r in g f r om t he h e a l th i ssu e s a nd comi ng ou t of m e nta l tr a uma of ja i l c us tod y, h e too k s te p s to e ng a ge th e Coun se l a n d f il e d the p r e se n t a pp e a l. Th e cop y of F I R, or d e r of H on 'b le H i gh C ou rt f or r e le a si ng h im fr om th e p r is on a n d ce rt if ic a te f r om th e D oct or s a r e a l so pl a ce d on re cor d . The con te n ts of the a ff i da v it a nd sup p or ti ng d oc u me n ta ti on ha v e not b ee n d i sp ute d b y the Re ve nue . We ther e fore fi n d th a t the a sse ssee w a s un de r the me nt a l a nd p h ysi c a l du r e ss i n te rms of f a ci ng a n d atte n d in g to oth e r cr i min a l ca se s w h ic h a p p a r e n tly took p r e ce de nce a nd pr e ve n te d hi m fr o m ta k in g st e p s in te r ms of f il i ng the pr e se n t a p pe a l a nd t he re is no cu lp a b l e ne g li ge nce or ma la f id e on t he pa r t of the a s se sse e i n de la ye d fi lin g of the pr e se n t a ppe a l. W e the re f ore fi nd tha t th e re e xi st s suf fi ci e n t 7 ITA Nos.1004, 1021, 1005/Chd/2018 A.Ys.2010-11, 2012-13 & 2011-12 a nd r e a son a b le c a use f or c on doni ng th e de l a y in f il i ng the pr e se n t a p pe a l a n d a s h e l d b y th e H on'b le S up r eme C ou r t, wh e re su bs ta n tia l j u sti ce a nd tech n ic a l con si d e ra ti ons a r e pi tte d a ga i ns t e a ch oth e r , th e ca us e o f s ub st a nti a l j us tice de se r ve d t o be p r e fe r re d a n d th e a sse ssee de se r ve to be he a r d o n me r it s o f the ca se . Th e r e f ore , i n e xe rc i se of p owe r s un de r se cti on 2 5 3( 5 ) of th e Act , we h e re b y con d one the de la y i n f i li n g th e p re se n t a p p ea l a s w e a r e sa tis fi e d th at the re w a s su ff i ci e n t ca use f or n ot pr e se n ti ng th e ap pe a l wi th in the p r e scr i b e d t ime and th e appeal is h e re by a dmi tte d f or a d j ud i ca ti on on me r its .
5. I n IT A N o .1 0 21 /C hd /20 1 8, w e f i nd th a t the re i s a ga i n a d e l a y b y 4 4 1 d a ys a s a d mi tte d b y t he a sse s see i n f il i ng the pr e se n t a p pe a l . D u ri n g th e co urse of he a r i ng , th e Ld . AR ha s r e ite r a te d th e s ub mis si on s m a d e e a r l ie r a nd h a s d r a w n our r e fe re nce t o th e a f f id a vi t fi l e d b y t he a ss e ss ee i n t hi s re ga r d a nd ha s p r a ye d fo r c ond on i ng t he de la y in fi l in g the pr e se n t a ppe a l.
6. Per c ontr a , the Ld . DR ha s a ga i n opp os ed th e con do na ti on p e t it ion f i le d b y the a s se sse e .
7. C on si d e r i ng t he fa c t th a t si mi la r c ir c ums ta nc e s e xi st for th e de la y i n f i li ng the p re se n t a p pe a l , f ol lo wi n g th e a for e s a i d d is cussi on s i n I TA N o. 1 00 4 /C h d /2 0 1 8 , the de l a y 8 ITA Nos.1004, 1021, 1005/Chd/2018 A.Ys.2010-11, 2012-13 & 2011-12 so ha pp e ne d i s h e re b y co nd one d a s w e a re s a tisfi e d th at the re w a s su ff i ci e n t ca use f or n ot pr e se n ti ng th e ap pe a l wi th in the p r e scr i b e d t ime and th e appeal is h e re by a dmi tte d f or a d j ud i ca ti on on me r its .
8. N ow comi ng b a ck t o the gr ou nd s of a p p e a l ta ke n by th e a sse sse e i n I TA N o .1 0 0 4/C h d /2 0 1 8 a ga i ns t the i mp ug ne d or de r pa s se d b y t he Ld. C I T( A) -2 , G u r ga on da t e d 31. 0 8 .2 0 1 6 pe r ta in i ng to As se ssme nt Ye a r 2 01 0 -1 1.
9. O ne of the gr ound s of a p pe a l ta k e n by t he a sse ssee re la te s to e x-par te or d e r pa s se d b y th e Ld .C I T( A ) w i th out pr ov id i ng r e a sona b le op p or tu ni ty to th e a ss e ssee . I n t hi s re ga r d , the Ld . A R h a s su b mitt e d tha t the re a sons f or no n- a pp e a ra n ce be fore the Ld. C I T( A) w a s th a t th e no tic e s f i xin g the d a te of he a ri n g w e re no t se rve d u p on the a ss e s see . It wa s sub mi tte d t h a t i n th e i mpu gn e d or de r , th e Ld .C I T(A ) ha s hi mse lf st a te d th a t the n oti ce s i ssu e d on 0 8 .0 7 .2 0 1 6 , 19 . 07 . 2 01 6 a nd 1 2. 0 8 .2 0 16 f ixi n g t he d a te o f he a r in g w e re re tur ne d u nde l i ve re d . I t w a s a cc or d in gl y s ub mit te d th a t due to n on-a w a r e n e ss of th e p r oce e di ngs b e f ore th e Ld . CI T( A) , the ma tte r c oul d n ot b e a tt e nde d by th e a ss e ssee . I t w a s sub mi tte d th a t t h e ma tte r ma y b e re ma n de d b a c k to th e off ic e of l d CI T( A ) a n d t he a sse ssee u nde rt a ke s t o coo pe r ate a nd p a r ti ci p a te ful ly to wa r d s e a r ly d is po sa l of t he ma tt e r . 9 ITA Nos.1004, 1021, 1005/Chd/2018
A.Ys.2010-11, 2012-13 & 2011-12 10 . P e r con tr a , the Ld. D R ha s dr a w n our re fe re nce to the imp ug ne d o rd e r a nd su b mit te d th a t th e n oti ce s f ix in g th e da t e of he a r i n g w e re i ss ue d on th r ee oc ca s ion s. H ow e ve r , the re w a s no t re sp on se a n d non e a tte nde d on b e ha lf of th e a sse sse e . I t w a s a c cor d i ngl y s ubmi tte d th a t the Ld .C I T(A ) wa s le ft w i th no op ti on a nd d e ci d e d the ma te r on th e b a si s of ma te r i a l a v a il a b le on re cor d .
11 . Heard b oth t he pa rt ie s and p e r u se d t he ma t e r i a l a va i la b l e on re cor d . C on si de r ing t he fa c t th a t th e ma tter ha s a d mi tte dl y n ot b ee n de c ided on me r i ts a n d w e d on ot ha v e t he be ne f it of t he f in d in gs of t he l d C I T( A ) an d so is th e ca se w it h the Re ve n ue and the a s se s se e , it w oul d be a pp r op r ia te th a t the ma tte r i s rema n d e d ba c k t o the f i le of the ld CI T( A) w h o sh a ll e x a min e t he sa me on m e r it s a f te r pr ov id i ng r e a son a b le op p or tu nity to th e a sse ss ee . Th e a sse sse e i s a l so d i r e cte d to a tte nd t o the p ro cee din gs a s so di r e c te d a n d fi le n e ce ssa r y sub m i ss ion s/d oc u me n ta ti on a s so in str u cte d.
12 . Th e r e s t a l l gr ou nd s of a p p e a l a re th us not a d j ud ic a ted up on a n d l e f t ope n.
13 . Th e a p pe al of th e a sse ssee is p a r tl y a llow e d for sta ti st ic a l p ur p ose s.
10 ITA Nos.1004, 1021, 1005/Chd/2018
A.Ys.2010-11, 2012-13 & 2011-12 14 . S imi l a rl y, in IT A N o. 10 21 /2 01 8, th e a sse s see has ra i se d v a ri ou s grou nd s of a p p e a l . I n one o f the gr oun d s of a pp e a l, the ass e ssee has ch a ll e n ge d the i mp ug ne d re vi si on a ry or de r u/s 2 6 3 of t he A ct on a cc oun t of l a ck of opp or tu ni ty . I n th i s r e g a rd , Ld . A R ha s a ga i n r e iter a te d the sub mi ss ion s ma d e e a r lie r a nd i t w a s s ub mi tte d tha t n oti ce s fi xi ng th e d a te of he a r in g on 2 7 .0 1 . 20 1 7 a nd 0 3. 0 3 .2 0 17 we re n ot se rve d o n the a s se s see a n d th e sa me wer e re tu rne d un de li ve re d a n d it w a s d ue to su ch un a w a r e ne ss th a t the pr oc ee d i ng s c oul d no t be a tten de d. It was ac cor d i ngl y sub mi tte d th a t th e ma tte r ma y ki n dl y b e se t a si de to t he fi le of Ld. C I T( A) a n d th e a sse ssee he re b y u nde rt a ke to coo pe r a te a nd p a r ti ci p a te tow a r d s e a r l y di sp os a l of th e ma tte r . 15 . P e r con tr a , the Ld. D R su b mi t te d t ha t t he n oti c e s da t e d 2 7 .0 1 . 20 17 and 0 3 . 03 . 20 1 7 w e re i s sue d to th e a sse sse e . H owe ve r , t he a ss e ssee fa i le d to a v a il of th e opp or tu ni ty a s ne ithe r the a sse s see nor a n y a uth or i ze d re p re se nta t ive ap p e a re d on the s p e ci f ie d d a te and e ve n no com mun i ca ti on was re ce ive d f rom th e a sse sse e . It w as a ccor d i ng ly sub mi tte d tha t the Ld .C I T( A ) a c cor d i ngl y pr oc ee de d i n the ma tte r a nd h a s se t a si de the o rde r p a s se d by th e AO u /s 1 4 3 (3 ) of t he Ac t, d a te d 26 . 0 3. 2 0 15 wi th a di r e c tio n to p a ss a n or d e r a f re sh in a cc or da n ce wi th la w ke e p i ng i n vie w th e a bo ve ob se r va ti on s a nd a ls o in vi e w of 11 ITA Nos.1004, 1021, 1005/Chd/2018 A.Ys.2010-11, 2012-13 & 2011-12 the q ue r ie s r ai se d in the sh ow ca us e no ti ce d a ted 27 . 01 . 2 01 7 a f te r a l low i n g op p or tun it y of be in g hea r d to th e a sse sse e . I t wa s a cc or di n gl y sub mit te d th a t the re i s no in fi r mit y i n th e i mp ugn e d o rd e r pa sse d b y th e Ld. C I T u /s 26 3 o f the A ct a nd th e sa me be con fi r me d .
16 . Heard b oth t he pa rt ie s and p e r u se d t he ma t e r i a l a va i la b l e on re cor d . C on si de r ing t he fa c t th a t th e ma tter ha s a d mi tte dl y n ot b ee n de c ided on me r i ts a n d w e d on ot ha v e t he be ne f it of t he f in d in gs of t he l d C I T( A ) an d so is th e ca se w it h the Re ve n ue and the a s se s se e , it w oul d be a pp r op r ia te th a t the ma tte r i s rema n d e d b a c k t o the f i le of the ld CI T( A) w h o sh a ll e x a min e t he sa me on m e r it s a f te r pr ov id i ng r e a son a b le op p or tu nity to th e a sse ss ee . Th e a sse sse e i s a l so d i r e cte d to a tte nd t o the p ro cee din gs a s so di r e c te d a n d fi le n e ce ssa r y sub m i ss ion s/d oc u me n ta ti on a s so in str u cte d.
17 . Th e r e s t a l l gr ou nd s of a p p e a l a re th us not a d j ud ic a ted up on a n d l e f t ope n.
18 . Th e a p pe al of th e a sse ssee is p a r tl y a llow e d for sta ti st ic a l p ur p ose s.
19 . Si mil a r l y, in I TA. 10 05 /C hd /2 01 8 ch a ll e n gi ng th e or de r p a s se d u/s 26 3 of t he A ct f or a ss e ss me n t ye a r 2 0 11 - 12 ITA Nos.1004, 1021, 1005/Chd/2018
A.Ys.2010-11, 2012-13 & 2011-12 12 , th e a sse s see h a s r a is e d va r i ous gr ou nd s of a pp e a l a nd one of the gr oun d s of appeal re la te s to p as si ng th e imp ug ne d o rd e r w ith ou t a ff or d in g r e a son a ble op port un it y to the a sse sse e . I n thi s r e g a r d, the Ld . AR sub mi tte d th a t the noti ce f ix in g t he d a te of he a r in g wa s n ot se r v e d on th e a sse sse e a nd i t is on r e c or d of th e Ld . P r .CI T th a t th e noti ce s is sue d on 2 5 .0 2 . 20 1 6 f ix in g t he d a te of h e ar in g w ere re tur ne d u nde l i ve re d a n d it w a s du e t o s uch u naw a r e ne s s tha t the p r oce e din gs cou ld n ot be a tte nde d a n d th e or de r wa s p a s se d ex- p ar te w ith ou t d e c is io n on me r i ts b y th e Ld . Pr . C I T. It wa s a ccor d i ng ly s ub mit te d tha t th e or d e r so pa s se d by th e Ld. P r . C I T ma y b e se t a si de a nd the ma tt e r b e re ma nd e d b a ck for f r e s h con si de ra ti on .
20 . P e r con tr a , the Ld . A R sub mi tte d th a t the sh ow ca u se noti ce d a te d 23 .0 2. 2 0 16 wa s s e nt to the a s se s se e th r oug h Sp ee d P ost a nd th e sa me ha s be e n re t urne d b a ck un de li ve re d . At th e s a me t ime , n oti ce s we re se r ve d on the a sse sse e 's C ha r te re d A cc oun ta n t on 2 6 .0 2 . 20 1 6 and a cop y wa s a ls o se nt a t t he a d d re s s of the a sse ssee i .e . V il l . & PO La nga h , Di st t. G u r da s p ur a n d d e sp ite se r vi ce of noti ce s fr om a ll t he se me a n s, the a sse ssee h a s fa i le d to a v a il t hi s opp or tu ni ty a nd e ve n t ha t q ue r ie s r a ise d d u ri n g th e pr oc ee d i ng s u /s 2 63 of th e Ac t rema i ne d un e xp l a in e d . Th e a sse ssme nt or de r pa s se d u /s 1 4 3 (3 ) of the Ac t d a ted 13 ITA Nos.1004, 1021, 1005/Chd/2018 A.Ys.2010-11, 2012-13 & 2011-12 27 . 03 . 2 01 4 w a s se t -a si de w i th a d ir e cti on to p as s a fr e sh or de r in a ccord a n ce w it h law ke e p i ng in v ie w the obs e r va t ion s by th e Ld . P r .C I T and a fte r a l l ow in g opp or tu ni ty of b e i ng he a rd to t he a s se s se e . It was a ccor d i ng ly su b mitt e d th a t t he re i s n o i n fi r mit y i n th e or der so p a ss e d b y the Ld . P r. C I T a n d th e sa me ma y k i nd l y b e con fi r me d .
21 . Heard b oth t he pa rt ie s and p e r u se d t he ma t e r i a l a va i la b l e on re cor d . C on si de r ing t he fa c t th a t th e ma tter ha s a d mi tte dl y n ot b ee n de c ided on me r i ts a n d w e d on ot ha v e t he be ne f it of t he f in d in gs of t he l d C I T( A ) an d so is th e ca se w it h the Re ve n ue and the a s se s se e , it w oul d be a pp r op r ia te th a t the ma tte r i s rema n d e d ba c k t o the f i le of the ld CI T( A) w h o sh a ll e x a min e t he sa me on m e r it s a f te r pr ov id i ng r e a son a b le op p or tu nity to th e a sse ss ee . Th e a sse sse e i s a l so d i r e cte d to a tte nd t o the p ro cee din gs a s so di r e c te d a n d fi le n e ce ssa r y sub m i ss ion s/d oc u me n ta ti on a s so in str u cte d.
22 . Th e r e s t a l l gr ou nd s of a p p e a l a re th us not a d j ud ic a ted up on a n d l e f t ope n.
23 . Th e a p pe al of th e a sse ssee is p a r tl y a llow e d for sta ti st ic a l p ur p ose s.
14 ITA Nos.1004, 1021, 1005/Chd/2018
A.Ys.2010-11, 2012-13 & 2011-12 24 . In the r e s ul t, a ll th e t hree a p pe a ls fi le d by the a sse sse e a re pa r tl y a l low e d f or s tati sti ca l pu r po se s .
O r d e r p r on o u n ce d o n 1 7 . 0 1 . 2 0 2 2 .
Sd/- Sd/- (SUDHANSHU SRIVASTAVA) (VIKRAM SINGH YADAV) याय क सद य/Judicial Member लेखा सद य/Accountant Member Dated: 17.01.2022 *रती*
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, च0डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानस ु ार/ By order, सहायक पंजीकार/ Assistant Registrar