Income Tax Appellate Tribunal - Chandigarh
Sh. D.P. Singal , Chandigarh vs Dcit, C-5(1), Chandigarh on 15 October, 2018
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, "ए", च डीगढ़
I N T H E I NC O ME T A X A P PE L L A T E T RI B U N AL
D I VI S I O N B E NC H , ' A ' , CH A ND I G AR H
ी संजय गग , या यक सद य एवं ीमती अ नपण
ू ा ग&ु ता, लेखा सद य
BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND
Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 4 9 2 / C H D / 2 0 1 8
नधा रण वष / Assessment Year : 2007-08
Sh. D.P.Singal, S.R.No. 15, बनाम The DCIT, Circle-5,
Sector 26, Chandigarh
Chandigarh
थायी लेखा सं./PAN NO: AFRPS2689R
अपीलाथ /Appellant यथ /Respondent
नधा रती क ओर से/Assessee by : Shri Vineet Krishan, Advocate
राज व क ओर से/ Revenue by : Smt. Chanderkanta, Sr.DR
सन
ु वाई क तार%ख/Date of Hearing : 15.10.2018
उदघोषणा क तार%ख/Date of Pronouncement : 15.10. 2018
आदे श/Order
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 14.2.2017 of the Commissioner of Income Tax (Appeals)-2, Gurgaon [hereinafter referred to as CIT(A)].
2. At the outset, Ld. Counsel for the assessee has invited our attention to the order of the CIT(A) dated 14.2.2017 and submitted the same is an ex-parte order. The Ld. Counsel for the assessee has submitted that though the assessee was represented through his office before the CIT(A), however, the Ld. CIT(A) has wrongly mentioned that no one had come present on behalf of the assessee and, hence, dismissed the appeal of the assessee after observing that there was no infirmity in the order of the Assessing officer in this case. The Ld. Counsel for the assessee has further ITA No. 492/Chd/2018- Sh. D.P.Singal, Chandigarh 2 invited our attention to the grounds of appeal taken before the Ld. CIT(A) to state that assessee had taken a legal issue regarding the validity of the reopening of the assessment u/s 147 of the Act. However, the Ld. CIT(A), even otherwise, failed to adjudicate upon that issue. That the appeal of the assessee has been decided by the CIT(A) ex-parte by way of a non- speaking order.
3. The Ld. DR, on the other hand, has invited our attention to the chart mentioned in the order stating that the notices were served many a times to the assessee but the assessee failed to appear before the CIT(A .
4. We have considered the rival submissions and have also gone through the records. It may be noted that though the assessee has claimed that he had responded to the notices issued by the CIT(A) and had presented himself through his counsel before the CIT(A), the Ld. CIT(A), however, has written that despite notices, no one had come present on behalf of the assessee. Even, the fact on the file is that though the Ld. CIT(A) had proceeded to decide the case on merits ex-parte of the assessee, however, he had failed to consider the legal ground regarding the reopening of the assessment and passed a non-speaking order observing that he did not find any infirmity in the order of the Assessing officer.
5. Considering the above submissions of both the Ld. representatives of the parties, in our view, it will be appropriate to remand the matter back to the file of the Ld. CIT(A) to adjudicate it a fresh in accordance with law after giving the assessee an opportunity of hearing. Needless to say that the assessee will present himself before the Ld. CIT(A) as and when called for and will not contribute in unnecessary delay of the hearing of the appeal.
ITA No. 492/Chd/2018-
Sh. D.P.Singal, Chandigarh 3 In the result, the appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the Open Court.
Sd/- Sd/-
(अ नपण
ू ा ग&ु ता / ANNAPURNA GUPTA) (संजय गग / SANJAY GARG)
लेखा सद य/ Accountant Member या यक सद य/ Judicial Member
Dated : 15.10.2018
"आर.के."
आदे श क त,ल-प अ.े-षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent
3. आयकर आय/ ु त/ CIT
4. आयकर आय/ ु त (अपील)/ The CIT(A)
5. -वभागीय त न2ध, आयकर अपील%य आ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानस ु ार/ By order, सहायक पंजीकार/ Assistant Registrar