Income Tax Appellate Tribunal - Chandigarh
Sh. Paramjit Singh, Ludhiana vs Ito, W-1(2), Ludhiana on 27 March, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DIVISION BENCH, CHANDIGARH
BEFORE MS. DIVA SINGH, JUDICIAL MEMBER
AND SHRI B.R.R.KUMAR, ACCOUNTANT MEMBER
ITA No. 1488/CHD/2017
Assessment year: 2008-09
Shri Paramjit Singh, Vs. The ITO,
# 527, Street No. 2, Ward -I(2),
Guru Teg Bahadur Nagar, Ludhiana.
Ludhiana.
PAN No. ANAPS6528A
(Appellant) (Respondent)
Appellant by : Shri Tej Mohan Singh
Respondent By : Shri Manjit Singh, Sr.DR
Date of hearing : 19.03.2018
Date of Pronouncement : 27.03.2018
ORDER
PER DIVA SINGH The present appeal has been filed by the assessee assailing the correctness of the order dated 11.08.2017 of CIT(A)-1 Ludhiana pertaining to 2008-09 assessment year on various grounds including ground Nos. 1 which reads as under :
"That the Commissioner of Income tax(Appeals) has erred in law as passing an ex-parte order without affording a proper opportunity of hearing which is against the Principals of natural Justice and as such the order passed is illegal, arbitrary and unjustified."
2. The ld. AR at the time of hearing, inviting attention to para 2 of the impugned order submitted that the assessee appeared all along before the CIT(A), it was only on the last date i.e. 28.07.2017 that the assessee could not appear and in these circumstances, the CIT(A) has presumed that the assessee is not serious in proceeding with the present appeal. It was his submission that the assessee had sought time to file Paper Book and since it could not be prepared by the said date when time had been sought, accordingly, it was his prayer that the impugned order may be set aside and issues be remanded to the CIT(A). The ld. Sr.DR did not oppose the said prayer.
ITA 1488/CHD/2017 A.Y. 2008-09 Page 2 of 2
3. We have heard the rival submissions and perused the material on record. It is seen that scrutiny proceedings were started in the case of the assessee who is a homeopathic medical consultant on the basis of deposits made in the assessee's bank account as per AIR information available with the AO which led to certain additions being made. The additions were challenged before the CIT(A) who passed an ex-parte order confirming the additions. Accordingly, considering the peculiar facts and circumstances of the case, we deem it appropriate to set aside the impugned order in the interest of substantial justice taking note of the fact that the order has been passed without hearing the assessee back to the file of the CIT(A) with a direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. Said order was pronounced in the Open Court. While so directing, accepting the oral undertaking of the ld. AR, we make it clear that it is hoped that the assessee does not abuse the trust reposed in it and participates fully and fairly. In the eventuality of abuse of the same, we make it clear that CIT(A) would be at liberty to pass an order on the basis of material available on record.
4. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 27.03. 2018.
Sd/- Sd/-
(Dr. B.R.R.KUMAR) (DIVA SINGH)
ACCOUNTANT MEMBER JUDICIAL MEMBER
'Poonam'
Copy to:
1. The Appellant
2. The Respondent
3. The CIT
4. The CIT(A)
5. The DR
Asstt. Registrar
ITAT,Chandigarh.