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Income Tax Appellate Tribunal, “DB”, BENCH AMRITSAR
Before: SHRI N.K. CHOUDHRY, JM & DR. A.L.SAINI, AM
आदेश / O R D E R Per Dr. A.L. Saini:
The captioned appeal filed by the assessee, pertaining to assessment year 2010-11, is directed against the order passed by the Commissioner of Income Tax (Appeals)-1, Jalandhar, which in turn arises out of an assessment order passed by the Assessing Officer u/s 144 r.w.s. 148 of the Income Tax Act, 1961 (in short the Act) dated 20.06.2019.
At the outset itself, the ld. Counsel for the assessee submitted that the assessee has appointed special power of attorney to his friend sh. Shamsher Singh to attend the income tax matters. However, inadvertently the assessee did not inform the address of special power of attorney to the department. Therefore, notices were not served on
ITA No.622/ASR/2019 Assessment Year: 2010-11 Sh. Satinder Singh Dhillon special power of attorney and hence the assessee’s power of attorney could not attend the appellate proceedings before the ld. CIT(A). The ld. Counsel for the assessee took us through para no. 1 of the special power of attorney which reads as follows:
“KNOW ALL MEN by these presents that I, Satinder Singh Dhillon S/o Karamjit Singh Dhillon, Date of Birth: April 18, 1956, bearing Canadian Passport No. GF713034, currently residing at 13 Princesses Valley Crescent, Brampton, Ontario, L6P 2B8, Canada, and resident of House #: 49, Shanti Vihar, Maksooda, City of Jalandhar, in the State of Punjab, India, do hereby appoint my family friend Shamsher Singh S/o Joginder Singh S/o Lakshman Singh, resident of Flat No. 21 G.F LIG Shaheed Bhagat Singh Colony, in the City of Jalandhar, in the State of Punjab, India to be my Special Power of Attorney holder to do all acts and things for me and on my behalf, for the following.” 3. Ld. Counsel for the assessee further submitted that one more opportunity should be given to the assessee to represent the case before the ld. CIT(A). On the other hand, the ld. DR for the Revenue submitted that it was the duty of the assessee to inform the change in address to the Assessing Officer/CIT(A) and since the assessee has failed to inform the department about the change of address, therefore, second innings should not be given to the assessee.
We have heard both the parties and perused the material available on record. We note that the assessee could not plead his case during the appellate proceedings as the notice of hearing was not served on the special power of attorney. However, the ld. Counsel for the assessee now submitted before the Bench that if one more opportunity is given to the assessee, the assessee is ready to make the compliance and represent his case before the ld. CIT(A). We note that ld. CIT(A) has not adjudicated the issue on merits and order being an ex-parte order, one more opportunity should be given to the assessee to plead his case before ld. CIT(A). Therefore, we set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is allowed.
ITA No.622/ASR/2019 Assessment Year: 2010-11 Sh. Satinder Singh Dhillon
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 25.11.2019
Sd/- Sd/- (N.K. CHOUDHRY) (A.L.SAINI) "या�यकसद�य / JUDICIAL MEMBER लेखासद�य / ACCOUNTANT MEMBER AmritsarAmritsar *दनांक/ Date: 25/11/2019 (BCG, PS) Copy of the order forwarded to: 1. Sh. Satinder Singh Dhillon, HN-49, Shanti Vihar, Maqsudan, Jalandhar, Punjab- 144 008. 2. ITO, 1(5), Jalandhar, Punjab. 3. C.I.T(A)-1, Jalandhar. 4. C.I.T.- concerned. 5. The Sr. DR, I.T.A.T., Amritsar.