Ucha Dar Babe Nanak Da, Patiala v. CIT(E), Chandigarh

ITA 1009/CHANDI/2017 | 0000-2000
Pronouncement Date: 15-11-2017 | Result: Allowed

Appeal Details

RSA Number 100921514 RSA 2017
Assessee PAN AAATU6921G
Bench Chandigarh
Appeal Number ITA 1009/CHANDI/2017
Duration Of Justice 5 month(s)
Appellant Ucha Dar Babe Nanak Da, Patiala
Respondent CIT(E), Chandigarh
Appeal Type Income Tax Appeal
Pronouncement Date 15-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted B
Tribunal Order Date 15-11-2017
Date Of Final Hearing 09-11-2017
Next Hearing Date 09-11-2017
Last Hearing Date 08-11-2017
First Hearing Date 08-11-2017
Assessment Year 0000-2000
Appeal Filed On 15-06-2017
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI SANJAY GARG JUDICIAL MEMBER & MS. ANNAPURNA GUPTA ACCOUNTANT MEMBER ITA NOS. 1008 & 1009/CHD/2017 (U/S 12AA(1)(B)(II) UCHA DAR BABE NANAK DA VS. THE CIT (EXEMPTIONS) VILL BAPRAUR CHANDIGARH RAJPURA DISTT. PATIALA PAN NO. AAATU6921G (APPELLANT) (RESPONDENT) APPELLANT BY : SH. HARISH NAYYAR RESPONDENT BY : SH. SANDEEP DHAIYA DATE OF HEARING : 09.11.2017 DATE OF PRONOUNCEMENT : 15.11.2017 ORDER PER SANJAY GARG JUDICIAL MEMBER: THE ABOVE APPEALS HAVE BEEN PREFERRED BY THE SAME A SSESSEE AGAINST THE SEPARATE ORDERS OF COMMISSIONER OF INCOME TAX ( EXEMPTIONS) [HEREINAFTER REFERRED TO AS CIT(E)]-1 CHANDIGARH D ATED 30.3.2017. 2. SINCE THE ISSUE INVOLVED IN BOTH THE APPEALS IS IDENTICAL THESE HAVE BEEN HEARD TOGETHER AND ARE BEING DISPOSED OF BY TH IS COMMON ORDER. 2 2. BOTH THE APPEALS ARE BARRED BY LIMITATION AS THE SAME HAVE BEEN FILED WITH A DELAY OF 9 DAYS. SEPARATE APPLICATIONS FOR C ONDONATION OF DELAY HAVE ALSO BEEN MOVED WHEREIN IT HAS BEEN PLEADED THAT TH E MANAGING TRUSTEE OF THE ASSESSEE TRUST HAD SUDDENLY SUFFERED ILLNESS BE CAUSE OF WHICH A SHORT DELAY OF 9 DAYS HAS OCCURRED IN FILING THE PRESENT APPEALS. CONSIDERING THE AVERMENTS MADE IN THE APPLICATIONS WHICH ARE FURTHER CORROBORATED WITH THE AFFIDAVITS OF SHRI GURDIP SIN GH MANAGING TRUSTEE AND ALSO THE SHORTNESS OF THE DELAY PERIOD THE DEL AY IN FILING THE APPEALS IS HEREBY CONDONED. 3. THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE IMPUGNED ORDERS AND HAS STATED THAT THE IMPUGNED OR DERS OF THE LD. CIT (E) ARE EX. PARTE ORDERS. HE HAS FURTHER INVITED OU R ATTENTION TO THE IMPUGNED ORDERS AND HAS STATED THE IMPUGNED ORDERS HAVE BEEN PASSED BY THE LD. CIT(A)(E) WITHOUT GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. IT HAS ALSO BEEN STATED THAT THE ASSESSEE DID NOT RECEIVE ANY NOTICE OF HEARING FROM THE LD. CIT(E). HE HAS FURTHER INVI TED OUR ATTENTION THAT EVEN VERY SHORT PERIOD OF APPEARANCE WAS GIVEN TO THE ASSESSEE TRUST WHICH ITSELF SHOWS THAT THE IMPUGNED ORDERS HAVE BEEN PAS SED IN A HURRIED MANNER BECAUSE OF THE STIPULATED TIME FOR PASSING OF THE O RDERS BY THE LD. CIT(E) WAS RUNNING OUT. THE LD. DR ON THE OTHER HAND HAS RELIED ON THE OR DERS OF THE CIT(E) AND HAS STATED THAT THE ASSESSEE HAD FAILED TO PRES ENT HIMSELF BEFORE THE CIT(E) DESPITE NOTICES. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAV E GONE THROUGH THE IMPUGNED ORDERS. WE FIND FORCE IN THE CONTENTION OF THE LD. AR. A VERY 3 SHORT NOTICE OF APPEARANCE HAS BEEN GIVEN TO THE AS SESSEE AS IT IS REVEALED FROM THE PERUSAL OF THE IMPUGNED ORDERS ITSELF. THE SHOW CAUSE LETTER DATED 9.3.2017 (SENT THROUGH POST) WAS ALLEGEDLY DELIVERE D ON 15.3.2017 WHEREAS THE DATE OF HEARING WAS FIXED ON 16.3.2017. FURTHER ANOTHER SHOW CAUSE NOTICE WAS ISSUED ON 22.3.2017 ASKING THE ASSESSEE TO PROVIDE THE NECESSARY DOCUMENTS / CLARIFICATION BY 25.3.2017. T HE ASSESSEE HAS CLAIMED THAT IT HAS NOT RECEIVED ANY OF THE NOTICES SENT BY THE LD. CIT(E). EVEN ASSUMING THAT THE SAID NOTICE WERE RECEIVED BY THE ASSESSEE IT CAN BE CLEARLY GATHERED THAT VERY SHORT TIME PERIOD WAS GI VEN TO THE ASSESSEE TO RESPOND. IN OUR VIEW THE PRINCIPLE OF NATURAL JUSTICE HAVE NOT BEEN FOLLOWED BY THE LD. CIT (E) WHILE PASSING THE EX-PARTE ORDER S AGAINST THE ASSESSEE. IN VIEW OF THIS THE IMPUGNED ORDERS OF THE CIT (E) ARE HEREBY SET ASIDE AND THE MATTER IN BOTH THE APPEALS IS RESTORED TO T HE FILE OF THE LD. CIT (E) FOR DECISION AFRESH AFTER GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE AND IN ACCORDANCE WITH LAW. 5. IN THE RESULT BOTH THE APPEALS PREFERRED BY THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15.11.2017 SD/- SD/- ( ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :15 TH NOV. 2017 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 4