SMT. MANKINDER KAUR,CHANDIGARH vs. ITO, WARD-3(3), CHANDIGARH
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आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 540/Chd/2023 िनधा"रण वष" / Assessment Year : 2011-12 Smt. Mankinder Kaur बनाम The ITO D/o Shri Harjinder Singh Dhawan Ward 3(3) H.No. 1096, Sector-21B, Chandigarh Chandigarh "ायी लेखा सं./PAN NO: ATSPK9149H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sachin Jain, C.A राज" की ओर से/ Revenue by : Shri Ved Parkash Kalia, JCIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 06/05/2024 उदघोषणा की तारीख/Date of Pronouncement : 08/05/2024 आदेश/Order PER PARESH M. JOSHI, J.M. : This is an appeal filed by the Assessee who is resident Indian being aggrieved by the DIN & Order No. ITBA/NFAC/S/250/2023-24/1054054179(1) DT. 30/06/2023 of Ld. CIT(A)NFAC Delhi. The said appeal is dismissed by Ld. CIT(A).
Consequently the assesse is before us under section 253 of the Income Tax Act, 1961. Delay of one day is condoned.
In Form No. 36 the assessee has raised the following grounds of appeal before the Tribunal:
That the Ld. CIT (A) is not justified in confirming the order of the Ld. AO when the order of the Ld. AO is un-juri ictional being passed without issuing notice u/s 148 and hence all subsequent proceedings are liable to be quashed.
That the Ld. CIT (A) is not justified in not giving the proper opportunity of hearing, which is against the natural justice and hence, the order of Ld. CIT (A) be quashed.
That the Ld. CIT (A) is not justified in dismissing the appeal in limine.
That the Ld. CIT (A) is not justified in confirming the addition made by the Ld. AO of Rs. 26,59,00/- on account of short-term capital gain.
That the Ld. CIT (A) is not justified in confirming the addition made by the Ld. AO of Rs. 33,843/- on account of interest from saving bank.
That without prejudice to the above grounds of appeal, the appellant disputes the quantum of addition so confirmed.
That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same.
The Ld. CIT(A) in order dt. 30/06/2023 which is challenged before us has observed as under:
“ The appellant sought adjournment on 12.11.2019, 16.12.2019 and 23.01.2019 when the matter was before CIT(A), Chandigarh. On 03.09.2021, she suo moto filed adjournment letter mentioning non service of notice and that she was seeking some information from AO. Thereafter the appellant has not responded. It is clear that sufficient no. of opportunities have been given to the appellant as above. In fact the appellant was given last opportunity through notice dated 14.06.2023 with following observations / requirements mentioned in the annexure of the notice. “ No response is received to earlier notices. You are given last opportunity to file submission.” No response has been received by the compliance dated i.e; 26.06.2023. Therefore, I proceed to decide the appeal on the basis of records available.”
“5. As already mentioned, the appellant has not responded during the appellate proceedings. The appeal before CIT(A) is opportunity to contest the findings of the AO made during the assessment. No response has been filed to multiple notices. In short, the appellant is not interested in prosecuting the appeal. Hence the appeal filed by the assessee is liable to be dismissed for non-prosecution.”
The hearing through hybrid mode took place on 06/05/2024 when both the parties appeared. The Ld. AR at the outset and threshold made grievance that order of the Ld. CIT(A) is exparte and in violation of principles of natural justice. He sought relief by setting aside the order of the Ld. CIT(A) on this limited ground.
We thereafter perused the order of Ld. CIT(A) and in particular above paragraphs. We then sought clarification cum reply from the Ld. DR who conquered with the view of the Ld. AR .
In the foregoing, we set aside the impugned order of Ld. CIT(A) dt. 30/06/2023 on ground of violation of principles of natural justice, we remand the matter back to the file of Ld. CIT(A) with a direction to decide the appeal on merits after giving full and complete opportunity to the assessee to meet her case.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 08/05/2024. िव"म िसंह यादव परेश म. जोशी ( VIKRAM SINGH YADAV) (PARESH M. JOSHI) लेखा सद"/ ACCOUNTANT MEMBER "ाियक सद" / JUDICIAL MEMBER AG
आदेश क" "ितिलिप अ"ेिषत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant
""यथ"/ The Respondent 3. आयकर आयु"/ CIT 4. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड" फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/
