Gagandeep Singh, Amritsar. v. The Joint Commissioner of Income Tax,, Amritsar.

ITA 242/ASR/2016 | 2011-2012
Pronouncement Date: 27-11-2019 | Result: Allowed

Appeal Details

RSA Number 24220914 RSA 2016
Assessee PAN ABSPS9465Q
Bench Amritsar
Appeal Number ITA 242/ASR/2016
Duration Of Justice 3 year(s) 6 month(s) 29 day(s)
Appellant Gagandeep Singh, Amritsar.
Respondent The Joint Commissioner of Income Tax,, Amritsar.
Appeal Type Income Tax Appeal
Pronouncement Date 27-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 27-11-2019
Date Of Final Hearing 27-11-2019
Next Hearing Date 27-11-2019
Last Hearing Date 21-02-2018
First Hearing Date 01-01-2019
Assessment Year 2011-2012
Appeal Filed On 28-04-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DB BEN CH AMRITSAR BEFORE SHRI N.K. CHOUDHRY JM & DR. A.L.SAINI AM ./ITA NO.242/ASR/2016 ( / ASSESSMENT YEAR: 2011-12) GAGANDEEP SINGH # 68 RAILWAY LINK ROAD AMRITSAR (PUNJAB). VS. JCIT RANGE-II AMRITSAR PUNJAB. ./ ./PAN/GIR NO.: ABSPS 9465 Q (APPELLANT) .. (RESPONDENT) APPELLANT BY : MR. SUDHARSHAN KAPOOR LD. ADV OCATE RESPONDENT BY : SH. CHARAN DAS DR / DATE OF HEARING : 27/11/2019 /DATE OF PRONOUNCEMENT : 27/11/2019 / O R D E R PER DR. A.L. SAINI : THE CAPTIONED APPEAL FILED BY THE ASSESSEE PER TAINING TO ASSESSMENT YEAR 2011-12 IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEALS)-1 AMRITSAR WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 144 OF THE INCOME TAX ACT 1 961 (IN SHORT THE ACT) DATED 26.02.2014. 2. AT THE OUTSET ITSELF WE NOTE THAT THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE TH E LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. ITA NO.242/ASR/2016 ASSESSMENT YEAR: 2011-12 GAGANDEEP SINGH P PP PA AA AG GG GE EE E | || | 2 22 2 3. WE HAVE HEARD LD. DR FOR THE REVENUE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE LD. CIT(A) DID NOT CONSIDE R THE ASSESSMENT RECORDS WHILE ADJUDICATING THE ISSUE. WE NOTE THAT THE LD. CIT(A) DID NOT DISCUSS THE ASSESSEES CASE ON MERITS BASED ON THE MATERIAL AVAILABLE BEFORE HI M HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THEREFORE WITHOUT DE LVING MUCH DEEPER INTO THE MERITS OF THE CASE IN THE INTEREST OF JUSTICE WE RESTORE TH E MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WHO IN TURN IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. LD. DR FOR THE REVENUE DID NOT HAV E ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A). THEREFORE WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MAT TER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FO R STATISTICAL PURPOSES THE APPEAL OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 27.11.2019 SD/- SD/- ( N.K. CHOUDHRY ) (A.L.SAINI) ' / JUDICIAL MEMBER / ACCOUNTANT MEMBER AMRITSAR AMRITSAR * / DATE: 27/11/2019 ( BCG PS ) COPY OF THE ORDER FORWARDED TO: 1. GAGANDEEP SINGH # 68 RAILWAY LINK ROAD AMRITS AR (PUNJAB). 2. JCIT RANGE-II AMRITSAR PUNJAB. 3. C.I.T(A)-1 AMRITSAR. 4. C.I.T.- CONCERNED. 5. THE SR. DR I.T.A.T. AMRITSAR. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT AMRIT SAR BENCH