Income Tax Appellate Tribunal - Chandigarh
Sh. Amrit Pal Singh, Ludhiana vs Ito, W-1(1), Ludhiana on 27 March, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "ए", च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH
BENCH 'A' CHANDIGARH
ीमती दवा संह, याय"क सद#य एवं, एवं ीमती अ नपूणा& ग(ु ता, लेखा सद#य
BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM
आयकर अपील सं./ ITA Nos. 1380/CHD/2018
नधा रण वष / Assessment Year : 2009-10
Shri Amrit Pal Singh, बनाम The ITO,
632, Urban Estate, Phase-II, Ward 1(1),
VS
Chandigarh Road, Ludhiana.
Ludhiana.
थायी लेखा सं./PAN No: AXZPS0086L
अपीलाथ /Appellant यथ /Respondent
नधा रती क! ओर से/Assessee by : Shri Pankaj Bhalla
राज व क! ओर से/ Revenue by : Shri Yogender Mittal, Sr.DR
सन
ु वाई क! तार&ख/Date of Hearing : 27.03.2019
उदघोषणा क! तार&ख/Date of Pronouncement : 27.03.2019
आदे श/ORDER
PER DIVA SINGH The present appeal has been filed by the assessee assailing the correctness of the order dated 17.08.2018 of CIT(A)-I Ludhiana pertaining to 2009-10 assessment year on various grounds on merit including ground No. 2 on which the parties were heard. The said ground is reproduced hereunder :
"That the ld. CIT(A) had gravely erred in law & facts of the case in passing order u/s 250(6) of the Act without affording any opportunity of being heard to the assessee."
2. The ld. AR inviting attention to para 3 of the impugned order submitted that the assessee, though did appear before the CIT(A), however, on account of some financial handicap, could not engage a counsel and thus failed to make a proper representation. Accordingly, it was his prayer that the impugned order may be set aside in order to grant an effective opportunity of being heard to the assessee.
2.1 The ld. Sr.DR considering the material available on record posed no objection to the remand back of the issue to the CIT(A) on the oral undertaking being given by the ld. AR.
ITA-1380/CHD/2018 A.Y. 2009-10 Page 2 of 2
3. The ld. AR agreed that the assessee shall participate in the proceedings fully and fairly. An oral undertaking to this effect was given by him.
4. We have heard the submissions and perused the material available on record. It is seen that the factum of financial stringency was pleaded by the assessee before the CIT(A) itself as would be evident from the following extract of the impugned order :
"3. When the aforesaid appeal was called out for hearing, the appellant instead of appearing and pleading his case either himself or through his Authorised Representative or even through a written submission in support of the grounds of appeal, chose to seek repeated adjournments on flimsy grounds. The request of the appellant for adjournments on many occasions was considered and the case was fixed for hearing on subsequent dates. On 08/08/2018, the appellant himself attended and sought further adjournment. That request was also acceded to but with a rider that no further adjournment shall be granted. The case was, thereafter, fixed for hearing on 16/08/2018. Again, the Authorised Representative of the appellant attended and sought adjournment on the ground that the appellant has not been attending to the said case of appeal because of his poor financial condition. Considering this request to be a mere pretext to delay the adjudication of the instant appeal, the request for adjournment was rejected and it was made clear to the Authorised Representative that no further adjournment shall be granted and that the case shall be decided on merits on the basis of the records available on the appellate folder, without any further reference to the appellant."
5. On a consideration of the above and in the light of the submissions of the parties before the Bench, the impugned order is set aside 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. The ld. AR has assured that the assessee is in a position to ensure that this case is argued. While restoring, it is made clear that in the eventuality of abuse of the trust reposed, the ld. CIT(A) would be at liberty to pass an order on the basis of the material available on record. The assessee in its own interest is advised to participate fully and fairly and utilize the opportunity so given in good faith.
6. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 27.03.2019.
Sd/- Sd/-
( अ नपण
ू ा& ग(ु ता ) ( दवा संह )
(ANNAPURNA GUPTA) (DIVA SINGH)
लेखा सद#य/ Accountant Member याय"क सद#य/ Judicial Member
"Poonam"
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/ CIT4.आयकर आयु/त (अपील)/ The CIT(A) 5.-वभागीय त न4ध, आयकर अपील&य आ4धकरण, च7डीगढ़/ DR, ITAT, CHANDIGARH 6.गाड फाईल/ Guard File आदे शानुसार/ By order, सहायक पंजीकार/ Assistant Registrar