M/s Maharishi INBA Sarees, Ambala City v. ITO, Ambala

ITA 811/CHANDI/2016 | 2011-2012
Pronouncement Date: 27-10-2016 | Result: Allowed

Appeal Details

RSA Number 81121514 RSA 2016
Assessee PAN AARFM0066D
Bench Chandigarh
Appeal Number ITA 811/CHANDI/2016
Duration Of Justice 4 month(s) 6 day(s)
Appellant M/s Maharishi INBA Sarees, Ambala City
Respondent ITO, Ambala
Appeal Type Income Tax Appeal
Pronouncement Date 27-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 27-10-2016
Assessment Year 2011-2012
Appeal Filed On 20-06-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH CHANDIGARH BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER ITA NO. 811/CHD/2016 ASSESSMENT YEAR: 2011-12 M/S MAHARISHI INBA SAREES VS THE ITO SHOP NO. 1 TO 4 GROUND FLOOR WARD 2 AGGARSAIN CHOWK AMBALA. AMBALA CITY. PAN: AARFM0066D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NEERAJ JAIN RESPONDENT BY : SHRI S.K.MITTAL DR DATE OF HEARING : 25.10.2016 DATE OF PRONOUNCEMENT : 27.10.2016 O R D E R THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS)-2 GURGAON DATED 22.04.2016 FOR ASSESSMENT YEAR 2011-12. 2. THE ASSESSEE IN THE PRESENT APPEAL CHALLENGED TH E ORDER OF LD. CIT(APPEALS) WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD AS WELL AS ADDITIONS ON MERIT. 3. THE LD. COUNSEL FOR THE ASSESSEE FILED CERTIFIED COPY OF THE ORDER-SHEET OF LD. CIT(APPEALS)-2 GURGA ON OF 2 THE PRESENT CASE. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT APPEAL WAS FIXED BEFORE LD. CIT(APPE ALS) ON 03.02.2016 AND ON THAT DATE ASSESSEE FILED REPL Y AND THEREAFTER CASE WAS FIXED BEFORE LD. CIT(APPEALS) O N 18.04.2016. SINCE ON 18.04.2016 NONE ATTENDED PROCEEDINGS BEFORE LD. CIT(APPEALS) THEREFORE IMP UGNED ORDER WAS PASSED ON 22.04.2016. HE HAS ALSO REFERR ED TO LETTER DATED 15.04.2016 (PB-214) WHICH WAS FORWARDED TO THE LD. CIT(APPEALS) THROUGH SPEED POS T IN WHICH ASSESSEE EXPLAINED TO THE LD. CIT(APPEALS) TH AT SINCE AR IS CONFINED TO BED DUE TO FRACTURE IN HIS LEFT FOOT THEREFORE HE IS NOT IN A POSITION TO ARGUE A PPEAL ON THE DATE FIXED AND HAS REQUESTED FOR ADJOURNMENT FOR SIX WEEKS WHEN THE PLASTER AFFIXED ON 05.04.2016 WO ULD BE REMOVED. COPY OF THE POSTAL RECEIPT IS ALSO FIL ED. THE LD. COUNSEL FOR THE ASSESSEE THEREFORE SUBMIT TED THAT THERE WAS NO INTENTIONAL DELAY ON THE PART OF THE ASSESSEE IN NOT APPEARING BEFORE LD. CIT(APPEALS) O N 18.04.2016. THUS THE IMPUGNED ORDER IS PASSED IN VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. 4. ON CONSIDERATION OF THESE FACTS AND MATERIAL ON RECORD I AM OF THE VIEW MATTER REQUIRES RE-CONSIDE RATION AT THE LEVEL OF THE LD. CIT(APPEALS). THE ASSESSEE FILED REPLY ON 03.02.2016 BEFORE LD. CIT(APPEALS) AND APP EAL WAS TAKEN UP FOR FURTHER ARGUMENTS ON 18.04.2016. LD. COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BECAUSE O F HIS ILLNESS AS EXPLAINED ABOVE AND ALSO MADE A REQUEST IN 3 WRITING TO THE LD. CIT(APPEALS). THEREFORE THE LD . CIT(APPEALS) INSTEAD OF DECIDING THE APPEAL OF THE ASSESSEE ON 22.04.2016 SHOULD HAVE ADJOURNED THE APPEAL TO ENABLE THE COUNSEL FOR ASSESSEE TO APPEAR BEFORE HIM. THUS THE LD. CIT(APPEALS) HAS NOT GRA NTED REASONABLE SUFFICIENT OPPORTUNITY TO THE ASSESSEE T O ARGUE THE APPEAL AND HAS VIOLATED THE PRINCIPLE OF NATURAL JUSTICE. I THEREFORE SET ASIDE THE IMPUG NED ORDER AND RESTORE THE APPEAL OF THE ASSESSEE TO HIS FILE WITH DIRECTION TO RE-DECIDE APPEAL OF THE ASSESSEE ON MERITS ON ALL THE GROUNDS OF APPEAL BY GIVING REASO NABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED: 27 TH OCTOBER 2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT DR ASSISTANT REGISTRAR ITAT/CHD