Ashok Thakur, Dharamashala v. Addl. CIT, Palampur

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI N. BARATHVAJA SANKAR VICE PRESIDENT AND MS SUSHMA CHOWLA JUDICIAL MEMBER ITA NOS. 45 & 46/CHD/2011 ASSESSMENT YEARS: 2005-06 & 2007-08 SHRI ASHOK THAKUR VS THE ADDL. CIT DHARAMSHALA PALAMPUR RANGE PALAMPUR PAN NO. AAVPT2478G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AJAY JAIN RESPONDENT BY: SMT JAISHREE SHARMA ORDER PER SUSHMA CHOWLA JM BOTH THE APPEALS BY THE ASSESSEE ARE AGAINST THE O RDER OF CIT(A) SHIMLA DATED 25.11.2010 RELATING TO ASSESSMENT YEAR S 2005-06 & 2007-08 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF TH E I.T. ACT. 2. THE ASSESSEE HAS RAISED COMMON GROUNDS OF APPEAL IN BOTH THE APPEALS WHICH ARE AS UNDER:- 1. THAT THE ORDER OF LD. CIT(A) IS BAD AND AGAINST THE FACTS & LAW. 2. THAT THE LD. CIT(A) HAS WRONGLY UPHELD ADDITION OF RS. 3 62 454/- MADE BY THE LD. ASSESSING OFFICER BY APPLYING RATE OF 8% ON GROSS RECEIPTS. 2 3. THAT THE LD. CIT(A) HAS WRONGLY UPHELD THE REJECTIO N OF AUDITED ACCOUNT BY THE LD. ASSESSING OFFICER. 4. THAT THE LD. CIT(A) HAS WRONGLY UPHELD THE APPLICATION OF SECTION 145(3) BY THE LD. ASSESSING OFFICER. 3. SHRI AJAY JAIN APPEARED FOR THE ASSESSEE AND SMT . JAISHREE SHARMA APPEARED FOR THE REVENUE AND PUTFORTH THEIR CONTENT IONS. 4 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED T HE ORDER OF THE CIT(A). THE CIT(A) HAD PASSED AN EX. PARTE ORDER IN THE PRESENT CASE AFTER REJECTING THE ADJOURNMENT APPLICATION MOVED B Y THE ASSESSEE. UNDER THE PROVISIONS OF SECTION 246A OF THE I.T. ACT AN APPEAL LIES BEFORE THE CIT(A) AGAINST THE ORDER PASSED BY THE ASSESSING OF FICER AS ENLISTED IN CLAUSE (A) TO (R) OF SECTION 246A (1) OF THE I.T. A CT. THE FORM OF APPEAL ALONGWITH REQUISITE APPEAL FEE AND THE PERIOD OF LI MITATION IS PRESCRIBED IN SECTION 249 OF THE ACT. THE PROCEDURE FOR DISPOSING OF THE APPEAL I.E. FIXING THE DATE OF HEARING OF APPEAL AND GIVING NOT ICE TO THE PRESCRIBED PERSON IS PROVIDED U/S 250 OF THE ACT. UNDER SECTI ON 250 (6) OF THE ACT IT IS PROVIDED THAT WHILE DISPOSING OF AN APPEAL THE ORDER OF CIT(A) SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINA TION OF THE DECISION THEREON AND THE REASONS FOR THE DECISIONS. THE CI T(A) WHILE DECIDING THE PRESENT APPEAL HAS FAILED TO ADDRESS THE ISSUES ON THE MERITS OF THE CASE AND HAS SUMMARILY DISMISSED THE APPEAL OF THE ASSES SEE BY OBSERVING THAT VARIOUS OPPORTUNITIES HAVE BEEN GIVEN TO THE ASSES SEE AND THE ASSESSEE IS YET TO FILE ANY SUBMISSION IN WRITING ON THE GROUND S OF APPEAL. HOWEVER IN PARA 2 IT HAS BEEN NOTED BY THE CIT(A) THAT AFT ER ADJOURNMENT APPLICATION MOVED BY THE LD. AR FOR THE ASSESSEE WA S REJECTED A WRITTEN 3 REPLY WAS RECEIVED IN THE OFFICE ON 22.11.2010 AND PLACED ON RECORD. NO REASONING HAVE BEEN GIVEN BY CIT(A) WHILE UPHOLDING THE ORDER OF ASSESSING OFFICER. THE ORDER PASSED BY THE CIT(A) SUFFERS FROM INHERENT INFIRMITY. FOLLOWING THE PRINCIPLE OF NATURAL JUS TICE WE RESTORE THE MATTER BACK TO THE FILE OF CIT(A) FOR ADJUDICATION ON THE MERITS OF THE CASE. A REASONABLE OPPORTUNITY OF HEARING SHALL BE PROVIDED TO ASSESSEE BY THE CIT(A). THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE THUS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT BOTH THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND DAY OF FEBRUARY 2011. SD/- SD/- (N.BARATHVAJA SANKAR) (SUSHMA CHOWLA) VICE PRESIDENT JUDICIAL MEMBER DATED: 22 ND FEBRUARY 2011 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 4