MR. RAVINDER PAL SIDHU,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

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ITA 828/CHANDI/2018Status: DisposedITAT Chandigarh11 December 2018AY 2007-082 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was unable to appear before the CIT(A) due to his incarceration. Therefore, to serve the interest of justice, the assessee should be given an opportunity to present his case.

What were the facts?

The assessee's appeal against a penalty order was decided ex-parte by the CIT(A) because the assessee was in jail and unable to appear. The assessee requested an opportunity to be heard.

What were the issues?

Whether the CIT(A) order was validly passed ex-parte when the assessee was unable to appear due to being in jail.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

आदेश/Order

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 26.3.2018 of the Commissioner of Income Tax(Appeals)-3, Gurgaon [hereinafter referred to as ‘CIT(A)’] agitating the conformation of penalty levied u/s 271(1)(c) of the Act..

2.

At the outset, Ld. Counsel for the assessee has invited our attention to the impugned order of CIT(A) and has submitted that the impugned order of the CIT(A) is an ex-parte order. The Ld. counsel has further submitted that during the pendency of the appeal before the CIT(A), the assessee was in jail with regard to some criminal case and, hence, could

ITA No. 828-Chd-2018- Sh. Ravinder Pal Sidhu, Chandigarh 2

not appear before him. He, therefore, has submitted that the assessee may be given a reasonable opportunity of being heard in the matter.

3.

The Ld. DR, on the other hand, has relied on the findings of the lower authorities.

4.

Considering the rival submissions of both the parties, we are of the view that since the assessee could not appear before the CIT(A) because of his incapacity to do so, hence, the interest of justice will be well served, if the assessee is given an opportunity to present his case before the CIT(A). In view of this, the order of the CIT(A) is hereby set-aside and the matter is restored to the file of the CIT(A) for decision afresh.

The appeal of the assessee is treated as allowed for statistical purposes. Order dictated and pronounced in the Open Court immediately on completion of hearing.

Sd/- Sd/- (अ�नपूणा� गु�ता / ANNAPURNA GUPTA) (संजय गग� / SANJAY GARG) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member Dated : 11.12. 2018 “आर.के.” 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 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

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