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Income Tax Appellate Tribunal, CHANDIGARH
Before: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM
आदेश/ORDER PER DIVA SINGH
The present appeal has been filed by the assessee assailing the correctness of the order dated 25.01.2019 of CIT(A), Shimla pertaining to F.Y. 2008-09 26Q(Q1) to F.Y. 2010-11 26Q(Q1) on the following grounds. 1. On the facts and circumstances of the case and in law, the CIT (Appeals), Shimla has erred in dismissing the appeal filed by the appellant against the order of DCIT, CPC dated 25.01.2019. 2. The order passed by the CIT (Appeals), Shimla is liable to quashed/set-aside on the ground that he has failed to allow proper opportunity of hearing and follow the principles of natural justice before passing an order. 3. On the facts and circumstances of the case and in law, the CIT (Appeals) has erred in not appreciating the facts of the case submitted before him and dismissing the appeal on the sole ground that detailed working for the interest as well as additional justification report were not filed. 4. On the facts and circumstances of the case and in law, the CIT (Appeals) has failed to exercise due diligence before passing the order in as much as the justification report of the CPC could have been seen by he himself on the system or called for from the AO or appellant, if considered absolutely essential by him.
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On the facts and circumstances of the case and in law, the CIT (Appeals) has failed to apply his mind to the submissions made before him in as much as Ground Nos. 2 & 3 were not dealt with by him. 6. The CIT (Appeals) has erred in not taking a note of and dealing with the submission that identical issue have already been decided by CIT (Appeals), Noida, in the case of M/s Kanpur Fertilizers and Cement Ltd., copy of which was submitted before him. 7. The appellant craves leave to file additional grounds, or modify the existing grounds and make oral and written submission at the time of hearing of the appeal. 2. At the time of hearing, no one was present on behalf of the assessee. However, on a consideration of the aforementioned grounds, specifically ground No. 2 herein above, it was deemed appropriate to proceed with the present appeal on the basis of the material available on record. Ld. Sr.DR was heard on the above ground. 3. A perusal of the record shows that the rectification order passed by the AO u/s 154 of the Act was challenged in appeal by the assessee before the CIT(A). Apparently written submissions were relied upon as is found mentioned in para 4.1 of the impugned order. The ld. CIT(A) on the basis of the written submissions filed considering the same, rejected the appeal of the assessee. The grievance of the assessee subsists wherein apart from relying upon identical issue having been considered in the case of M/s Kanpur Fertilizers & Cement Ltd. referred to in ground No. 6. The assessee also assails the order on lack of opportunity. 4. We find on perusal of the record that no doubt assessee before the CIT(A) had relied upon the written submissions, however it appears that reliance was placed on the belief that the claim was allowable. The belief was found to be based on mistaken understanding of facts and law as considered by the CIT(A) in the impugned order. In the light of the ground raised, we are of the considered view that in the eventuality the submissions were going to be considered by the ld. CIT(A) to be not sufficient or relevant for grant of relief prayed for, the said fact should have been intimated to the assessee and the assessee ought to have been given an opportunity of being heard as the right to argue apparently had not been waived merely because the assessee believed that on the basis of written submissions, relief was allowable. Accordingly, to
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set right the aforementioned deficit in the order, in the interests of substantial justice, the impugned order is set aside 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. The assessee in its own interests is advised to participate fully and fairly in the proceedings before the said authority as in the eventuality of abuse of the trust reposed, the CIT(A) would be at liberty to pass an order on the basis of the material available on record. Said order was pronounced in the Open Court at the time of hearing itself. 5. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 11th July,2019.
Sd/- Sd/-
( अ�नपूणा� गु�ता ) ( �दवा �संह ) (ANNAPURNA GUPTA) (DIVA SINGH) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member “पूनम” 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