Smt. Ashmi Gupta, Ludhiana v. DCIT,CPC, Bengaluru

ITA 73/CHANDI/2020 | 2018-2019
Pronouncement Date: 24-03-2021 | Result: Allowed

Appeal Details

RSA Number 7321514 RSA 2020
Assessee PAN AAVPG4023G
Bench Chandigarh
Appeal Number ITA 73/CHANDI/2020
Duration Of Justice 1 year(s) 2 month(s) 3 day(s)
Appellant Smt. Ashmi Gupta, Ludhiana
Respondent DCIT,CPC, Bengaluru
Appeal Type Income Tax Appeal
Pronouncement Date 24-03-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 24-03-2021
Last Hearing Date 18-03-2021
First Hearing Date 18-03-2021
Assessment Year 2018-2019
Appeal Filed On 20-01-2020
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH SMC CHANDIGARH !' # BEFORE: SMT. DIVA SINGH JM ./ ITA NO. 73/CHD/2020 / ASSESSMENT YEAR : 2018-19 SMT. ASHMI GUPTA 12 SUKHMANI ENCLAVE NEAR SOUTH CITY CANAL ROAD RAJGURU NAGAR LUDHIANA. VS THE DCIT CENTRALIZED PROCESSING CENTRE BENGALURU.. ./ PAN NO: AAVPG4023G / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : MS. VIDISHA VINAY C.A. # ! ' / REVENUE BY : SMT. KUSUM BANSAL ADDL. CIT $ % ! &/ DATE OF HEARING : 18.03.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 24.03.2021 HEARING CONDUCTED VIA WEBEX $%/ ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 08.11.2019 OF CIT(A)-3 LUDHIANA PER TAINING TO 2018-19 ASSESSMENT YEAR ON THE FOLLOWING GROUNDS: 1 . THAT ORDER PASSED U/S 250(6) OF THE INCOME TAX A CT 1961 BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-3 LUDHIANA IS AGAINST LAW AND FACTS ON THE FILE IN AS MUCH AS SHE WAS NOT JUSTIFIED TO ARB ITRARILY UPHOLD THE ACTION OF THE LD. DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CENTER BENGALURU IN MAKING DISALLOWANCES OF RS.395665/- AG AINST PAYMENT OF ESI AND PF WHICH IS OTHERWISE PAID BEFORE FILING OF RETURN. 2. THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS )-3 HAS WRONGLY DISALLOWED RS.11575/- ON ACCOUNT OF LABOUR WELFARE FUND WHICH IS ALREADY ADDED BACK IN THE COMPUTATION OF INCOME. ITA 73/CHD/2020 A.Y. 2018-19 PAGE 2 OF 4 3. THAT THE APPELLANT PRAYS FOR LEAVE TO ADD ALTER AMEND AND/OR VARY THE GROUNDS OF APPEAL AT OR BEFORE THE TIME OF HEARING OF THE APPE AL. 4. THAT THE APPELLANT CRAVES LEAVE AND SANCTION TO FILE ADDITIONAL EVIDENCE IF SO REQUIRED FOR PROPER PROSECUTION OF THE CASE BASED ON FACTS AND CIRCUMSTANCES WHICH HAS NOT BEEN OR COULD NOT BE ADDUCED OR FILED BEFOR E THE LOWER AUTHORITIES EITHER BECAUSE PROPER AND SUFFICIENT OPPORTUNITY/TIME WAS NOT PROVIDED OR BECAUSE IT WAS NOT SOLICITED OR ITS NEED WAS NOT PROVIDED OR BECAUSE I T WAS NOT SOLICITED OR ITS NEED WAS NOT PROVIDED OR BECAUSE ITS NEED WAS APPRECIATED. 2. AT THE TIME OF HEARING MS. VIDISHA VINAY APPEARI NG ON BEHALF OF THE ASSESSEE SUBMITTED THAT RELIEF ON THE GROUNDS RAISED WAS MAINTAINABLE IN LAW. 3. CONSIDERING THE FACT THAT THE ORDER PASSED BY TH E APPELLATE AUTHORITY LD. AR WAS AN EX-PARTE ORDER THE LD. AR W AS REQUIRED TO ADDRESS THE REASONS FOR STAYING NON-REPRESENTED BEF ORE THE SAID AUTHORITY AND NOT AVAILING OF THE APPELLATE FORUM P ROVIDED UNDER THE STATUTE. 4. ADDRESSING THE QUERY LD. AR SUBMITTED THAT THE A SSESSEE NEVER RECEIVED ANY NOTICES FOR THE STATED DATES OF HEARING. 5. THE LD. SR.DR STATED THAT ON NON-RECEIPT OF NOTI CES SHE WOULD NOT BE ABLE TO STATE AND WOULD RELY UPON THE ORDER HOWEVER SHE HAD NO OBJECTION IF THE MATTER IS SENT BACK FOR A DECISION ON MERIT AFTER HEARING THE ASSESSEE. 6. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL ON RECORD. IT IS SEEN THAT THROUGH THE RETURN FILED O N 07.10.2018 THE ASSESSEE DECLARED INCOME OF RS. 22 94 785/-. BY AN ORDER ITA 73/CHD/2020 A.Y. 2018-19 PAGE 3 OF 4 PROCESSED U/S 143(1) BY THE CPC ADDITIONS BY WAY O F DISALLOWANCE OF RS. 3 95 665/- ON ACCOUNT OF LATE P AYMENT OF ESI AND EPF AND LABOUR WELFARE EXPENSES OF RS. 11 575/- WERE MADE. 7. THE ASSESSEE FILED AN APPEAL BEFORE THE FIRST AP PELLATE AUTHORITY. NOTICES AS NOTED IN PARA 5 WERE SENT TH ROUGH REGISTERED POST HOWEVER THE ASSESSEE REMAINED UNR EPRESENTED. CONSIDERING WHICH THE FIRST APPELLATE AUTHORITY PAS SED THE FOLLOWING ORDER: 5.9 I HAVE CAREFULLY CONSIDERED THE FACT THAT THE CASE OF THE APPELLANT HAD BEEN FIXED ON THE GIVEN ADDRESS AS PER FORM 35 HOWEVER THE ASSESSEE HAS NOT COMPLIED WITH ANY OF THE NOTICES OF FIXATION AT THE TIME OF APPEL LATE PROCEEDINGS. THE APPELLANT HAS ALSO NOT FILED ANY DOCUMENTARY EVIDENCE IN SUPPORT OF HER CONTENTION AT THE TIME OF FILING OF APPEAL AND DURING THE APPELLATE PROCEEDIN GS. AS APPARENT FROM THE RECORD THE ASSESSEE HAS NOT COMPLIED WITH ANY OF THE NOTICES A ND HAS NOT FILED ANY ADJOURNMENT APPLICATION ALSO APPELLATE PROCEEDINGS. ACCORDINGLY IT IS TREATED THAT THE ASSESSEE HAS NOTHING TO SAY IN SUPPORT OF HER CONTENTION. THEREF ORE THE APPEAL IS DISMISSED EX PARTE FOR THE WANT OF PROSECUTION. 8. IN THE ABOVE BACKDROP CONSIDERING GROUND NO. 4 R AISED IN THE PRESENT APPEAL AND THE SUBMISSIONS ADVANCED BY THE PARTIES IT WAS DEEMED APPROPRIATE TO SET ASIDE THE IMPUGNED OR DER BACK TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. IT IS DIRECTED THAT FR ESH/SUPPORTING EVIDENCES ETC. WHICH THE ASSESSEE MAY NEED TO FILE SHALL BE ADMITTED. THE ASSESSEE IN ITS OWN INTERESTS IS DIR ECTED TO ENSURE FULL AND PROPER PARTICIPATION BEFORE THE SAID AUTHO RITY. SAID ITA 73/CHD/2020 A.Y. 2018-19 PAGE 4 OF 4 ORDER WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESENCE OF THE PARTIES VIA WEBEX. 9. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 24 TH MARCH 2021. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. / DR ITAT CHANDIGARH 6. / GUARD FILE / BY ORDER / ASSISTANT REGISTRAR