SH. SURINDER GARG,PANCHKULA vs. DCIT, CC-I, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES ‘B’, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA No. 337/CHD/2018 (Assessment Year : 2013-14) Shri Surender Garg, Vs. The DCIT, Circle 2(1), House No. 81, Sector 7, Chandigarh. Panchkula. PAN No. ABEPG3330J (Appellant) (Respondent)

Assessee by : Shri Nikhil Goyal, CA Revenue by : Shri D.S. Kalyan, CIT-DR Date of hearing : 26.06.2018 Date of Pronouncement : 07.08.2018

ORDER PER DIVA SINGH, J.M. The present appeal has been filed by the assessee assailing the correctness of the order dated 25.01.2018 of CIT(A)-3, Gurgaon pertaining to 2013-14 assessment year. The parties were heard only in respect of ground No. 1 and 2 which read as under : 1. That the Ld. Commissioner of Income Tax (Appeals)-3, Gurgaon has erred in passing the ex-parte order and, as such, the dismissal of appeal by the CIT(A) is not proper. 2. That the assessee's counsel had appeared on the earlier dates before the Ld.CIT(A) at his Camp Office, at Chandigarh and it is only on 19.01.2018 that due to some confusion, nobody could appear before the Ld. CIT(A) and, thus, no reasonable/sufficient opportunity have been afforded by the Ld. CIT(A) to the assessee before dismissing the appeal ex-parte. 3. The ld. AR inviting attention to the ex-parte order passed by the CIT(A) submitted that the assessee had appeared before the CIT(A) on the earlier two dates and only on the last date, the assessee due to miscommunication between the assessee and his counsel, could not be represented. Accordingly, it was his submission that an opportunity of being heard may be granted to the assessee as due to some miscommunication with his counsel, he remained unrepresented. 4. We have heard the ld. Sr.DR. Accepting the oral undertaking given by the ld. AR that the assessee shall not abuse the trust and

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participate fully and fairly, it was deemed appropriate to set aside the impugned order back to the file of the CIT(A) with a direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 07.08.2018.

Sd/- Sd/- (ANNAPURNA GUPTA) (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.