SH. DAYA NAND MUDGAL,PANCHKULA vs. ITO, W-1, PANCHKULA

आदेश/ORDER Per Annapurna Gupta, Accountant Member: This appeal has been preferred by the assessee against the order of the Commissioner of Income Tax (Appeals)-4, Ludhiana [(in short ‘CIT(A)’] dated 28.12.2018, passed u/s 250(6) of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’), relating to assessment year 2010-11.

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2 . A t t h e o u t s e t i t s e l f t h e Ld . C o u n s e l f o r t h e

a s s e s s e e p o i n t e d o u t f r o m t h e o r d e r o f t h e L d . C I T( A )

t h a t h e h a d r e f u s e d t o a d m i t t h e a p p e a l , f i n d i n g i t

d e f e c t i v e o n n o t i n g t h a t i t h a d b e e n f i l e d o u t o f t i m e

a n d n o r e q u e s t f o r c o n d o n a t i o n w a s f i l e d b y t h e

a s s e s s e e . Th e L d . C o u n s e l f o r t h e a s s e s s e e c o n t e n d e d

t h a t t h e L d . C I T( A ) h e l d t h e a p p e a l d e f e c t i v e w i t h o u t

e v e n c o n f r o n t i n g t h e s a i d f a c t t o t h e a s s e s s e e a n d

g i v i n g h i m a d e q u a t e o p p o r t u n i t y o f h e a r i n g . D r a w i n g

o u r a t t e n t i o n t o t h e n o t i c e i s s u e d t o t h e a s s e s s e e a s

m e n t i o n e d i n p a r a 3 o f t h e LD . C I T( A ) ’ s o r d e r , i t w a s

p o i n t e d o u t t h a t o n l y t w o n o t i c e s w e r e i s s u e d t o t h e

a s s e s s e e b y t h e L d . C I T( A ) , o u t o f w h i c h o n e n o t i c e h a d

b e e n r e c e i v e d b a c k w i t h t h e p o s t a l r e m a r k “ l e f t ” w h i c h

f a c t w a s n o t e d b y t h e L d . C I T ( A ) . I t w a s t h u s p o i n t e d

o u t t h a t v i r t u a l l y n o o p p o r t u n i t y o f h e a r i n g w a s g i v e n

t o t h e a s s e s s e e a t a l l . Th e r e f o r e i t w a s p l e a d e d t h a t

t h e a p p e a l b e r e s t o r e d b a c k t o t h e L D . C I T( A ) f o r g i v i n g

p r o p e r o p p o r t u n i t y o f h e a r i n g t o t h e a s s e s s e e .

3 . W e h a v e g o n e t h r o u g h t h e o r d e r o f t h e L d . C I T( A )

a n d a r e i n a g r e e me n t w i t h t h e L d . C o u n s e l f o r t h e

a s s e s s e e t h a t t h e L d . C I T ( A ) g a v e v i r t u a l l y n o

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o p p o r t u n i t y o f h e a r i n g t o t h e a s s e s s e e b e f o r e a r r i v i n g

a t h i s f i n d i n g o f t h e a p p e a l b e i n g d e f e c t i v e / d e l a y e d .

Th e s a i d f a c t w a s n o t c o n f r o n t e d t o t h e a s s e s s e e a t a l l f o r f i l i n g h i s r e p l y t o t h e s a m e , t h u s d e n y i n g h i m

o p p o r t u n i t y o f h e a r i n g b e f o r e t h e C I T( A ) t o o k a n

a d v e r s e v i e w .

4 . I n t e r e s t o f j u s t i c e w i l l b e w e l l s e r v e d , w e h o l d , i f t h e a p p e a l i s r e c o n s i d e r e d b y t h e L D . C I T( A ) . W e

t h e r e f o r e r e s t o r e t h e a p p e a l b a c k t o t h e L D . C I T( A ) f o r

a d j u d i c a t i n g t h e a p p e a l a f r e s h a f t e r g i v i n g d u e

o p p o r t u n i t y o f h e a r i n g t o t h e a s s e s s e e o n a l l i s s u e s

c o n c e r n e d , i n c l u d i n g t h e i s s u e o f a p p e a l b e i n g f o u n d

d e f e c t i v e a s b e i n g f i l e d d e l a y e d .

statistical purposes.

Order pronounced in the Open Court.

�दवा �संह अ�नपूणा� गु�ता (ANNAPURNA GUPTA) (DIVA SINGH ) �याय�क सद�य/Judicial Member लेखा सद�य/Accountant Member �दनांक /Dated: 15th July, 2019 *रती*

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आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The LD.CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar