Income Tax Appellate Tribunal - Chandigarh
Sh. Surya Kant Mathur Huf, Chandigarh vs Ito, W-5(2), Chandigarh on 28 February, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "एकल सद यीय', च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH
BENCH 'SMC' CHANDIGARH
ीमती दवा संह, या#यक सद य
BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER
आयकर अपील सं./ ITA No. 1190/CHD/2018
नधा रण वष / Assessment Year : 2010-11
Shri Surya Kant Mathur, HUF, बनाम The ITO,
House No. 1512, Sector 43-B, Ward 5(2),
VS
Chandigarh. Chandigarh.
थायी लेखा सं./PAN No. : AAPHS7997M
अपीलाथ /Appellant यथ /Respondent
नधा रती क! ओर से/Assessee by : Shri B.K.Nohria,CA & Shri Vijay Jindal
राज व क! ओर से/ Revenue by : Smt. Chanderkanta, Sr.DR
सन
ु वाई क! तार&ख/Date of Hearing : 23.01.2019
उदघोषणा क! तार&ख/Date of Pronouncement : 28.02.2019
आदे श/ORDER
The present appeal has been filed by the assessee assailing the correctness of the order dated 19.06.2018 of CIT(A)-2, Chandigarh pertaining to 2010-11 assessment year wherein the appeal of the assessee was dismissed ex-parte for non-representation. The following grounds have been raised by the assessee in the present appeal :
1. That on the facts and in the circumstances of the case the Learned CIT (A)-2 Chandigarh has not afforded sufficient opportunity though the counsel of the appellant appeared on all the dates except the last 2 hearings after the appeal was adjourned sine die and pray for restoring the appeal to the learned CIT(A)-2 Chandigarh to present the case.
2. That on the facts and in the circumstances of the case the Learned CIT (A)-2 Chandigarh has erred in law and facts in upholding the order of the learned ITO Ward 5(2) Chandigarh without discussing the ground of appeal in detail and passing a speaking order.
2. The ld. AR inviting attention to the impugned order submitted that the assessee as per the order, participated in the proceedings before the CIT(A) as adjournment was sought on the two occasions when the appeal was listed for hearing on account of some traffic problems, the counsel reached office of the CIT(A) late. On account of this fact, the appeal was dismissed relying upon the decisions of different Courts holding that the assessee may not be serious in pursuing the appeal filed. In the said facts, it was his limited prayer that the issues may be remanded to the ITA 1190/CHD/2018 A.Y. 2010-11 Page 2 of 2 CIT(A) in order to grant effective opportunity of being heard to the assessee. Considering the facts, the said request was not opposed by the ld. Sr.DR .
3. I have heard the rival submissions and perused the material on record. In the facts of the present case, it is seen that the impugned order is not in accordance with the requirements of sub-section (6) of Section 250 of the Income Tax Act which mandates that :
"250(6) The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision."
4. In the facts of the present case, it is seen that as per the impugned order, the assessee was not represented on the last two dates. Without getting into a debate on the issue, considering the fact that the order cannot be upheld, even otherwise the issue is restored 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. At the same time, it is made clear that the assessee shall not abuse the trust reposed and participate fully and fairly in the proceedings before the CIT(A) as failing which the CIT(A) would be at liberty to pass an order on the basis of the material available on record in accordance with law. Said order was pronounced in the Open Court at the time of hearing itself.
5. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 28.02.2019.
Sd/-
( दवा संह ) (DIVA SINGH) या#यक 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 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