Sh. Anand Aggarwal, Kalka v. ITO, Parwanoo

ITA 39/CHANDI/2012 | 2005-2006
Pronouncement Date: 29-02-2012 | Result: Allowed

Appeal Details

RSA Number 3921514 RSA 2012
Assessee PAN ADMPA5397F
Bench Chandigarh
Appeal Number ITA 39/CHANDI/2012
Duration Of Justice 1 month(s) 17 day(s)
Appellant Sh. Anand Aggarwal, Kalka
Respondent ITO, Parwanoo
Appeal Type Income Tax Appeal
Pronouncement Date 29-02-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 29-02-2012
Date Of Final Hearing 27-02-2012
Next Hearing Date 27-02-2012
Assessment Year 2005-2006
Appeal Filed On 12-01-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE MS. SUSHMA CHOWLA JUDICIAL MEMBER AND SHRI MEHAR SINGH ACCOUNTANT MEMBER ITA NO.39/CHD/2012 (ASSESSMENT YEAR : 2005-06) SH.ANAND AGGARWAL VS. THE INCOME TAX OFFICER SHOP NO.1-D SECTOR-1 PARWANOO. PARWANOO. C/O PLOT NO.56 HSIDC I.A.KALKA. PAN: ADMPA5397F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJ MOHAN SINGH RESPONDENT BY : SHRI AKHILESH GUPTA DR DATE OF HEARING : 27.02.2012 DATE OF PRONOUNCEMENT : 29.02.2012 O R D E R PER SUSHMA CHOWLA J.M : THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) SHIMLA DATED 1.12.2010 RELATING TO ASSESSMENT YEAR 2005-06 AGAINST THE PENALTY LEVI ED U/S 271(1)(C) OF THE INCOME TAX ACT 1961. 2. THE LEARNED A.R. FOR THE ASSESSEE HAS MOVED AN A PPLICATION FOR ADJOURNMENT WHICH IS REFUSED IN VIEW OF THE MATTER NOT BEING ADJUDICATED BY THE CIT (APPEALS). 3. FROM THE PERUSAL OF THE ORDER OF THE CIT (APPEA LS) WE FIND THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE CIT (AP PEALS) FOR NON- PROSECUTION BY THE ASSESSEE. 4. THE PRELIMINARY ISSUE IN THE PRESENT APPEAL IS A GAINST THE PASSING OF AN EX-PARTE ORDER BY THE LD. CIT(A) DUE TO THE N ON ATTENDANCE OF THE ASSESSEE ON THE VARIOUS DATES OF HEARING BEFORE THE CIT(A). THE 2 ASSESSEE IS IN APPEAL BEFORE US AGAINST THE ORDER O F CIT(A). THE PRINCIPLE OF NATURAL JUSTICE REQUIRES REASONABLE OP PORTUNITY OF HEARING TO BE ALLOWED TO THE ASSESSEE BEFORE PASSING AN ORDER. WE FIND THAT CIT(A) HAS NOT PASSED A SPEAKING ORDER IN THE CASE. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOME TAX ACT THE CIT(A) HA S TO PASS A SPEAKING ORDER IN RESPECT OF THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE AFTER HEARING THE ASSESSEE. WE FIND THAT CIT(A) IN THE PRESENT CASE HAS FAILED TO FOLLOW THE PROCEDURE IN APPEAL PROCEEDINGS AS LA ID DOWN IN SECTION 250 OF THE INCOME TAX ACT. IN THE INTEREST OF JUST ICE WE DEEM IT FIT TO RESTORE THE ISSUE BACK TO THE FILE OF CIT(A) TO DEC IDE THE ISSUE RAISED BY THE ASSESSEE VIDE SPEAKING ORDER AFTER ALLOWING RE ASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECT ED TO APPEAR BEFORE THE CIT(A) ON THE APPOINTED DATE/S OF HEARING AND PRESE NT HIS CASE. THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE THUS ALLOWED FOR STATISTICAL PURPOSES. WE ARE NOT ADDRESSING THE ISSUE ON MERI TS IN VIEW OF OUR SETTING ASIDE THE ISSUE TO THE FILE OF CIT(A). 5. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH DAY OF FEBRUARY 2012. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 29 TH FEBRUARY 2012 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT CHANDIGARH