SH. PARMINDER SINGH,CHANDIGARH vs. ACIT, C-5(1), CHANDIGARH

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ITA 1659/CHANDI/2017Status: DisposedITAT Chandigarh04 September 2018AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue back to the file of the CIT(A) with a direction to provide a reasonable opportunity of being heard to the assessee. The assessee was cautioned against abusing this opportunity.

What were the facts?

The assessee appealed to the CIT(A) against an addition made by the AO. The assessee's representative claimed that the CIT(A) order was passed without providing a reasonable opportunity of being heard due to a transfer of the CIT(A).

What were the issues?

Whether the CIT(A) order was passed without affording a reasonable opportunity of being heard to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCHES ‘SMD’, CHANDIGARH

Before: MS. DIVA SINGH & SHRI B.R.R.KUMAR

For Appellant: Shri B.K. Nohria
For Respondent: Shri Yoginder Mittal, Addl. CIT
Hearing: 11.07.2018Pronounced: 04.09.2018

PER DIVA SINGH

The present appeal has been filed by the assessee assailing the correctness of the order dated 27.10.2017 of CIT(A)-2 Chandigarh pertaining to 2013-14 assessment year on merits as well as assailing the order for lack of opportunity before the CIT(A). 2. The ld. AR referring to the record submitted that the assessee challenged the addition made by the AO in appeal before the CIT(A). Referring to para 3 of the impugned order, it was his submission that on 01.06.2017 he appeared on behalf of the assessee and sought time to prepare. On the next date i.e. 20.07.2017, it was his submission that it has been incorrectly recorded that the assessee did not appear. It was his argument that before the said date, CIT(A) stood transferred and there was no CIT(A) at station. Accordingly, it was his prayer that the impugned order may be set aside in order to provide the assessee a reasonable opportunity of being heard. It was his submission that he will ensure that the assessee fully participates and places relevant facts and evidences on record. 3. The ld. Sr.DR considering the record stated that he had no objection if an opportunity is granted.

ITA1659/CHD/2017. A.Y. 2013-14 Page 2 of 2

4.

We have heard the rival submissions and perused the material on record. In the peculiar facts and circumstances of the present case, we deem it appropriate to restore the issue back to the file of the CIT(A) with the direction to pass the order in accordance with law by providing a reasonable opportunity of being heard to the assessee. At the same time, it is made clear that the opportunity so provided, it is hoped, is not abused by the assessee as in the eventuality of abuse of the same, the ld. CIT(A) would be at liberty pass a speaking order on the basis of material available on record. Thus, it is hoped that the assessee in its own interest makes full and proper compliance before the said authority. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 04.09. 2018.

Sd/- Sd/-

( Dr.B.R.KUMAR) ( DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ‘Poonam’ Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR Asstt. Registrar ITAT,Chandigarh.

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