NETRA BAHADUR CHETRI,CHANDIGARH vs. INCOME TAX OFFICER, WARD-4(5), CHANDIGARH

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ITA 152/CHANDI/2024Status: DisposedITAT Chandigarh21 August 2024AY 2012-13Bench: SHRI SANJAY GARG (Judicial Member), SHRI KRINWANT SAHAY (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the CIT(A) with a direction to consider the assessee's submissions and decide the appeal on merits after providing a proper opportunity to present the case and furnish evidence.

What were the facts?

The assessee did not receive any physical notice of hearing from the CIT(A) and was unaware of the hearing date as notices were only uploaded on the Income Tax Portal, which the assessee could not access. The assessee claimed to have a fair case on merits.

What were the issues?

Whether the assessee was denied a proper opportunity to present their case before the CIT(A) due to non-receipt of physical notices.

AI-generated summary — verify with the full judgment below

आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2012-13 Netra Bahadur Chetri, बनाम The ITO, H.No.2556,Sector 39 C, Ward 4 (5), Chandigarh Chandigarh �थायी लेखा सं./PAN NO: AHWPC5510A अपीलाथ�/Appellant ��यथ�/Respondent ( PHYCICAL HEARING ) �नधा�रती क� ओर से/Assessee by : Shri Pariskhit Aggarwal, CA and Ms. Shruti Khandelwal, Advocate राज�व क� ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr. DR सुनवाई क� तार�ख/Date of Hearing : 20.08.2024 उदघोषणा क� तार�ख/Date of Pronouncement : 21.08.2024 आदेश/Order Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 19.12.2023 of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (NFAC).

2.

At the outset, the ld. Counsel for the Assessee has submitted that no notice of hearing was received by the Assessee. The alleged -Chd-2043 Netra Bahadur Chetty, Chandigarh 2 notices issued by the ld. CIT(A) were uploaded on Income Tax Portal only. The Assessee could not access the Income Tax Portal and was not aware of the date of hearing. The ld. Counsel has further submitted that the assessee has a fair case on merits and that the Assessee may be given an opportunity to present his case before the ld. CIT(A).

3.

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

4.

We have considered the rival submissions and have gone through the record. In this case, the Assessee has duly explained his inability to present his case before the ld. CIT(A) as the assessee was not aware of the date of hearing, which was uploaded through notices only on the Income Tax Portal and no physical notice of hearing was ever received by the Assessee. The matter, therefore, is restored to the file of the ld. CIT(A) with a direction that the ld. CIT(A) will consider the submissions of the Assessee and decide the appeal of the Assessee on merits by way of a speaking order. Needless to say, that the ld. CIT(A) will give proper opportunity to the Assessee to present his case and to furnish necessary evidences and details. The Assessee is also directed to present his case before -Chd-2043 Netra Bahadur Chetty, Chandigarh 3 the Ld. CIT(A) as and when called for and will not contribute in unnecessary delay in the hearing of the appeal.

5.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced on 21.08.2024.

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