Sunil Guglani, Chandigarh v. ACIT, C2(1), Chandigarh

ITA 1101/CHANDI/2017 | 2013-2014
Pronouncement Date: 28-11-2017 | Result: Allowed

Appeal Details

RSA Number 110121514 RSA 2017
Assessee PAN AHCPG6467A
Bench Chandigarh
Appeal Number ITA 1101/CHANDI/2017
Duration Of Justice 4 month(s) 28 day(s)
Appellant Sunil Guglani, Chandigarh
Respondent ACIT, C2(1), Chandigarh
Appeal Type Income Tax Appeal
Pronouncement Date 28-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted B
Tribunal Order Date 28-11-2017
Last Hearing Date 20-11-2017
First Hearing Date 20-11-2017
Assessment Year 2013-2014
Appeal Filed On 30-06-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHB CHANDIGARH BEFORE SMT. DIVA SINGH JUDICIAL MEMBER AND DR. B.R.R. KUMAR ACCOUNTANT MEMBER ITA NOS.1101/CHD/2017 (ASSESSMENT YEAR : 2013-14) SUNIL GUGLANI VS. THE ACIT 104 INDUSTRIAL AREA CIRCL 2(1) PHASE-1 CHANDIGARH CHANDIGARH PAN: AHCPG6467A (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI TEJ MOHAN SINGH DEPARTMENT BY : SHRI MANJIT SINGH DATE OF HEARING : 20.11.2017 DATE OF PRONOUNCEMENT : 28/11/2017 O R D E R PER BENCH : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEES AGAINST THE ORDER OF LD. CIT(A)-1 CHANDIGARH DT. 24/04/201 7 2. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS: 1. THAT THE ORDER OF THE LD. CIT(A)-1 IS NOT A SPEA KING ORDER IS ERRONEOUS ARBITRARY OPPOSED TO LAW AND FACTS OF THE CASE. 2. THAT THE LD. CIT(A)-1 HAS ERRED IN LAW AS WELL A S ON FACTS IN LEVYING A PENALTY OF RS. 10 000/- UNDER SECTION 271(1)(B) WITHOUT CORREC TLY APPRECIATING THE FACT THAT THE NON ATTENDANCE OF ASSESSMENT OF ASSESSMENT PROC EEDINGS WAS DUE TO SOME REASONABLE CIRCUMSTANCES. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSMENT IN THIS CASE WAS FRAMED U/S 143(3) OF THE ACT. PENALTY PROCEEDINGS U/S 271(L)(B ) WERE INITIATED FOR NON- COMPLIANCE OF NOTICES U/S 143(2)/142(1) OF THE ACT. 2 4. THE LD. CIT(A) FIXED THE HEARING ON 20.04.2017 BUT NOBODY ATTENDED ON THAT DATE. THE NOTICE OF HEARING DATED 10.04.201 7 FOR 20.04.2017 WAS DULY SERVED ON THE ASSESSEE ON 18.04.2017 AS PER CONFIRM ATION OF THE NOTICE SERVER. NO ADJOURNMENT WAS SOUGHT FOR AND NO WRITTEN SUBMIS SION WAS FILED BEFORE THE LD. CIT(A). HENCE IT WAS PRESUMED THAT THE ASSESSE E DOES NOT WANT TO SAY ANYTHING AND THE APPEAL WAS DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 5. SINCE THE ASSESSEE REMAINED NON- COOPERATIVE THE PENALTY OF RS. 10 000/- IMPOSED WAS CONFIRMED. 6. BEFORE US THE ASSESSEE SUBMITTED THAT THE NOTICE WAS RECEIVED BY THE WATCHMAN WHO HAS DEFAULTED IN HANDING OVER THE NOTI CE TO THE ASSESSEE. IT WAS PLEADED THAT GIVEN AN OPPORTUNITY RELEVANT SUBMISS IONS WOULD BE MADE BEFORE THE LD. CIT(A). 7. WE FIND THAT THE PENALTY HAS BEEN CONFIRMED AS T HE ASSESSEE COULD NOT ATTEND THE PROCEEDINGS AND THE ABSTINENCE FROM THE PROCEEDING IS DUE TO A REASONABLE CAUSE HENCE WE REMAND THE MATTER BACK T O THE FILE OF THE CIT(A) TO ACCORD ONE OPPORTUNITY AND TO CONSIDER THE SUBMISSI ON OF THE ASSESSEE. AND WE BELIEVE THAT THE ASSESSEE WILL NOT BELAY THE CON FIDENCE REPOSED UPON AND WILL NOT ABUSE THE OPPORTUNITY GIVEN WHILE SUBMITTI NG COMPLIANCE BEFORE THE LD. CIT(A). 8. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DIVA SINGH) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28/11/2017 AG COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR