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आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2018-19 Jagdish Chand, Vs. The ITO, बनाम VPO Sarsa, Pehowa, Kurukshetra Kurukshetra 136128 �थायी लेखा सं./PAN No: AHLPC3027H अपीलाथ�/ APPELLANT ��यथ�/ REPSONDENT ( PHYSICAL HEARING ) �नधा�रती क� ओर से/Assessee by : Shri B.M. Monga, Advocate and Shri Rohit Kaura, Advocate राज�व क� ओर से/ Revenue by : Shri Danish Abdullah, JCIT, Sr. DR सुनवाई क� तार�ख/Date of Hearing : 21.08.2024 उदघोषणा क� तार�ख/Date of Pronouncement : 22.08.2024 आदेश/Order Per Krinwant Sahay, A.M.:
The appeal in this case has been filed by the Assessee against the order dated 22.12.2023 of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi.
Grounds of appeal are as under: - 1. That the order of Ld. CIT(A) is against the law and facts of the case.
229-Chd-2024 Jagdish Chand, Kurukshetra 2 2 That the Learned CIT(A) has grossly erred in upholding the illegal and arbitrary assessment order, by passing an ex parte order, in limine and without considering the genuine adjournment request based on medical emergency of the assessee appellant.
3 That the Learned CIT(A) has grossly erred in upholding the illegal and arbitrary assessment order, by passing an ex parte order, without adjudicating the grounds of appeal in gross violation of principles of Natural Justice.
4 That the Ld. CIT(A) is not justified in dismissing the appeal of the assessee, and upholding the assessment order u/s 143(3), passed in haste without considering the submissions of the assessee that assessee is purely an agriculturist doing agriculture activity on leased land not on his own land since last 20 years and due to mistake of the counsel the gross agricultural income was shown in the ITR whereas being leased land the net agricultural income is only 28.5 lacs.
5. That the Ld. CIT(A) is not justified in dismissing the appeal of the assessee without appreciating the fact and settled principal of law that no litigant, should suffer for the mistake of the counsel.
6. That the Ld. CIT(A) is not justified in upholding the assessment order without appreciating the fact that no addition is called for in the instant case because agricultural income is exempt from Income Tax.
229-Chd-2024 Jagdish Chand, Kurukshetra 3 7. That the appellant crave leave to add or amend the grounds of appeal before the appeal is finally heard and disposed off.
There is a delay in filing the appeal by 15 days for which the Counsel of the Assessee has filed an affidavit, which is as under:
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The ld. DR did not oppose for the condonation of delay.
We have considered the issue and contents of the affidavit and we find that Assessee was prevented by sufficient cause in filing the appeal before the Tribunal and, therefore, the delay in filing the appeal is condoned and we proceed to decide the appeal on merits.
At the very outset, the ld. Counsel of the Assessee submitted during proceedings before us that it is an ex-parte order passed by the ld. CIT(A) and prayed that the Assessee may be given an opportunity to present his case properly before the ld. CIT(A).
The ld. DR did not object to sending this case to the ld. CIT(A).
We have considered the request of the Assessee and find that the appeal has been decided ex-parte without discussing any issue on merit. Therefore, keeping in view the element of natural justice, the matter is remitted to the file of the CIT(A), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly.
229-Chd-2024 Jagdish Chand, Kurukshetra 7
In the result, the appeal of the Assessee is allowed for statistical purposes. Order pronounced on 22 .08.2024.