Income Tax Appellate Tribunal - Chandigarh
M/S Nitin Road Lines Of India Pvt. Ltd., ... vs Acit, C-5(1), Chandigarh on 21 January, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, 'बी'' च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
DIVISION BENCH, 'B', CHANDIGARH
ी एन. के. सैनी, उपा य एवं ी संजय गग , या यक सद य
BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG,
JUDICIAL MEMBER
आयकर अपील सं./ ITA No. 6 7 7 / C H D / 2 0 1 8
नधा रण वष / Assessment Year : 2014-15
M/s Nitin Road Lines of India Vs. The ACIT, Circle 5(1),
Pvt Ltd., Plot No. 44, बनाम Chandigarh
New Timber Market, Sector
26, Chandigarh
थायी लेखा सं./PAN NO: AABCN0280H
अपीलाथ&/Appellant ()यथ&/Respondent
नधा *रती क, ओर से/Assessee by : None
राज व क, ओर से/ Revenue by : Sh. Manjit Singh, Sr. DR
सन
ु वाई क, तार0ख/Date of Hearing : 21.01.2019
उदघोषणा क, तार0ख/Date of Pronouncement : 21.01.2019
आदे श/Order
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 21.02.2018 of the Commissioner of Income Tax (Appeals)-2, Chandigarh [hereinafter referred to as CIT(A)].
2. None appeared on behalf of the assessee despite service of notice. However, a perusal of the grounds of appeal as well as impugned order of the CIT(A) reveal that the order of the CIT(A) is an ex-parte order. The main grievance of the assessee is that he has not been afforded opportunity to present its case before the Ld. CIT(A). Considering the interest of justice, in our view, one opportunity is required to the granted to the assessee to properly present its case before the Ld. CIT(A).
ITA No. 677-C-2018- M/s Nitin Road Lines of India Pvt Ltd, Chandigarh 2
3. In view of this, the impugned order of the CIT(A) is hereby set aside and the matter is restored to the file of the CIT(A) for decision afresh in accordance with law. Needless to say that the Ld. CIT(A) will give proper opportunity to the assessee to present its case.
In the result, the appeal of the assessee stands allowed for statistical purposes.
Order pronounced in the Open Court immediately on completion of hearing.
Sd/- Sd/- (एन. के. सैनी / N.K. SAINI) (संजय गग" / SANJAY GARG) उपा$य% / Vice President या&यक सद'य/ Judicial Member Dated : 21.1.2019 "आर.के."
आदे श क, ( त4ल5प अ6े5षत/ Copy of the order forwarded to :
1. अपीलाथ&/ The Appellant
2. ()यथ&/ The Respondent
3. आयकर आय7 ु त/ CIT
4. आयकर आय7 ु त (अपील)/ The CIT(A)
5. 5वभागीय ( त न9ध, आयकर अपील0य आ9धकरण, च;डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानस ु ार/ By order, सहायक पंजीकार/ Assistant Registrar