SHRI ANUJ DUA,ZIRAKPUR vs. DCIT, CC-1, CHANDIGARH

आदेश/ORDER PER DIVA SINGH

By the present appeal the assessee assails the correctness of the order dated 22.06.2018 of CIT(A)-3 Gurgaon pertaining to 2013-14 assessment year on various grounds on merit including ground No.s 2 & 3 on which arguments were advanced by the parties. Accordingly, for ready reference, ground Nos. 2 and 3 raised in the present appeal are reproduced hereunder : “2. That in the facts and circumstances of the case and in law, the Id. Commissioner of Income Tax (Appeals) gravelly erred in not affording reasonable opportunity of being heard to the appellant. 3. That the order passed by the Id. Commissioner of Income Tax (Appeals) is cryptic and non-speaking order.”

ITA 558 /CHD/2019 A.Y. 2013-14 Page 2 of 4

impugned order submitted that none of the notices fixing the

he aring on 08.09.2017, 09.05.2018 and 15.06.2018 stated to

have been sent to the assessee were received. Accordingly, it

was submitted that for want of notice, the assessee remained

unrepresented before the CIT(A).

2.1 Inviting attention to the address of the assessee noticed

in the impugned order mentioned in column No. 5, it was

submitted, that it appears that the notices have been sent to

the residential address of the assessee. Said address, it was

submitted, was never provided as all family members were

working, thus, notice even if sent, was not received by any

responsible person. Inviting attention to copy of Form No.

35 filed by the assessee before the CIT(A), it was submitted

that assessee had provided the following address at which

the notices may be sent which is the working address of the

assessee:

“Shri Anuj Dua, DNA Realtors, SCO : 252, 2nd Floor, Sector 44-C, Chandigarh Pin-160047.

2.2 Even otherwise, it was his submission that the

impugned order was not a speaking order as it merely

upholds the order of the AO relying upon decision of the

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Hon'ble Supreme Court in the case of CIT

v. B.N. Bhattachargee and another 118 ITR 461 (S.C).

Accordingly, it was his limited prayer that the issue may be

remanded to the file of CIT(A) in order to afford the assessee

an effective opportunity of hearing heard.

in Form No. 35 agreed that notices may have been sent to a

different address. As there is no discussion in the order as

to how these notices were sent and whether they were

received by any party, he could make no submission.

A perusal of the record effectively demonstrates that the

assessee was not heard. In the light of the prayer of the

parties before the Bench, without getting into the aspect of

non-representation, we having considered copy of Form No.

35 available on record, deem it appropriate to set aside the

impugned order back to the file of the CIT(A). Thus, in view

of these facts, accepting the oral undertaking of the ld. AR

that the assessee shall participate in the proceedings before

the CIT(A) , the issues are re manded to the ld. CIT(A) with a

direction to pass a speaking order in accordance with law

after providing the assessee a reasonable opportunity of

being heard. The assessee in its own interests is advised to

participate in the proceedings fully and fairly and not abuse

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the trust reposed as failing which, it is made clear that

CIT(A) would be at liberty to pass an order on the basis of

material available on record. Said order was pronounced in

the Open Court at the time of hearing itself.

statistical purposes.

Order pronounced in the Open Court on 4 th October,2019.

Sd/- Sd/-

( अ�नपूणा� गु�ता ) ( �दवा �संह ) (ANNAPURNA GUPTA) (DIVA SINGH) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member “Poonam” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant 1. ��यथ�/ The Respondent 2. आयकर आयु�त/ CIT 3. आयकर आयु�त (अपील)/ The CIT(A) 4. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File 6. आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar