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Income Tax Appellate Tribunal, CAMP BENCH ‘SMC’ AT JALANDHAR
Before: Sh. N. K. Saini, Hon’ble
IN THE INCOME TAX APPELLATE TRIBUNAL CAMP BENCH ‘SMC’ AT JALANDHAR Before Sh. N. K. Saini, Hon’ble Vice President ITA No.171/Asr./2018 : Asstt. Year : 2009-10 Sh. Gurpal(FSO) Through L/H Vs Income Tax Officer, Smt. Darshan Kaur, Ward-1, M/s Y.K. Sud & Co. C.As., Phagwara Ambika Towers, 4th Floor, Police Lines Road, Jalandhar (APPELLANT) (RESPONDENT) PAN No. AAXPG7134N Assessee by : Sh. Y. K. Sud, CA Revenue by : Sh. Ved Pal Singh, DR Date of Hearing : 08.01.2019 Date of Pronouncement : 08.01.2019 ORDER
This is an appeal by the assessee against the order dated 27.09.2016 of ld. CIT(A)-2,Jalandhar. 2. Following grounds have been raised in this appeal: “1. That the CIT(A) was not justified in passing the ex- parte order without giving any proper opportunity to the assessee. 2. The CIT(A) was not justified in sustaining the addition of Rs.1599600/- on account of unexplained credits in the bank account of the assessee made the AO. 3. That the order of CIT(A) is non speaking order and has not been passed on merits of the case. 4. The assessment order passed by the AO is on the dead person therefore the same is illegal and void abinito.
ITA No. 171/Asr./2018 2 Gurpal 5. That the order of CIT(A) and AO are against the law and facts of the case.”
Facts of the case in brief are that the deceased assessee filed the return of income on 08.06.2009 declaring an income of Rs.2,06,630/- which was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act). Later on, the case was selected for scrutiny and the AO framed the assessment at an income of Rs.18,27,018/-.
Being aggrieved the assessee carried the matter to the ld. CIT(A) who dismissed the appeal ex-parte in limine.
Now the legal heir of the assessee is in appeal. The ld. Counsel for the assessee submitted that the ld. CIT(A) has not given any opportunity of being heard and not decided the issue on merit.
In his rival submissions, the ld. DR supported the orders of the authorities below.
I have considered the submissions of both the parties and perused the material available on the record. In the present case, it is an admitted fact that the ld. CIT(A) decided the appeal of the assessee ex-parte and dismissed the same in limine although he has mentioned that the appeal was decided on the basis of material available on record but there is no discussion on the merit of the case. It is also noticed that the ld. CIT(A) mentioned that the appeal was fixed on 09.09.2016 and the case was adjourned to 20.09.2016, the order has been passed on 27.09.2016. However, there is no discussion on the merit of the case. It is well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”. I, therefore, by considering the totality of the
ITA No. 171/Asr./2018 3 Gurpal facts, deem it appropriate to set aside this case back to the file of the ld. CIT(A) to be decided afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes. (Order Pronounced in the Court on 08/01/2019)
Sd/- (N. K. Saini) VICE PRESIDENT Dated: 08/01/2019 *Subodh* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5.DR: ITAT ASSISTANT REGISTRAR