SH. D.P. SINGAL,CHANDIGARH vs. DCIT, C-5(1), CHANDIGARH

आदेश/Order Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 14.2.2017 of the Commissioner of Income Tax (Appeals)-2, Gurgaon [hereinafter referred to as CIT(A)]. 2. At the outset, Ld. Counsel for the assessee has invited our attention to the order of the CIT(A) dated 14.2.2017 and submitted the same is an ex-parte order. The Ld. Counsel for the assessee has submitted that though the assessee was represented through his office before the CIT(A), however, the Ld. CIT(A) has wrongly mentioned that no one had come present on behalf of the assessee and, hence, dismissed the appeal of the assessee after observing that there was no infirmity in the order of the Assessing officer in this case. The Ld. Counsel for the assessee has further

ITA No. 492/Chd/2018- Sh. D.P.Singal, Chandigarh 2

invited our attention to the grounds of appeal taken before the Ld. CIT(A)

to state that assessee had taken a legal issue regarding the validity of the

reopening of the assessment u/s 147 of the Act. However, the Ld. CIT(A),

even otherwise, failed to adjudicate upon that issue. That the appeal of

the assessee has been decided by the CIT(A) ex-parte by way of a non-

speaking order.

mentioned in the order stating that the notices were served many a times to

the assessee but the assessee failed to appear before the CIT(A .

the records. It may be noted that though the assessee has claimed that he

had responded to the notices issued by the CIT(A) and had presented

himself through his counsel before the CIT(A), the Ld. CIT(A), however,

has written that despite notices, no one had come present on behalf of the

assessee. Even, the fact on the file is that though the Ld. CIT(A) had

proceeded to decide the case on merits ex-parte of the assessee, however,

he had failed to consider the legal ground regarding the reopening of the

assessment and passed a non-speaking order observing that he did not find

any infirmity in the order of the Assessing officer.

the parties, in our view, it will be appropriate to remand the matter back to

the file of the Ld. CIT(A) to adjudicate it a fresh in accordance with law

after giving the assessee an opportunity of hearing. Needless to say that

the assessee will present himself before the Ld. CIT(A) as and when called

for and will not contribute in unnecessary delay of the hearing of the

appeal.

ITA No. 492/Chd/2018- Sh. D.P.Singal, Chandigarh 3

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court.

Sd/- Sd/- (अ�नपूणा� गु�ता / ANNAPURNA GUPTA) (संजय गग� / SANJAY GARG) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member Dated : 15.10.2018 “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