M/S THAKUR PRE-PREEKSHA COACHING & TRAINING SANSTHAN,KANGRA vs. ITO, DHARAMASHALA

PER DIVA SINGH

The present appeals have been filed by the assessee assailing the correctness of the separate orders dated 30.12.2016 of CIT(A) Palampur (HP) pertaining to 2007-08 and 2008–09 assessment years on various grounds. 2. However at the time of hearing the Ld. AR invited attention to the revised grounds filed by the assessee in both the appeals and made a prayer that the same may be substituted for the original grounds raised. The Ld. Sr.DR on going through the record had no objection if the original grounds raised by the assessee are substituted by the revised grounds. 2.1 In the light of the submissions of the parties before the Bench, the revised grounds are substituted by the original grounds raised in assessee’s appeals. 3. The parties, at the time of hearing have addressed only ground No. 2 in the respective appeals. Accordingly, for ready reference we reproduce the said ground from ITA 533/CHD/2017 :

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“2. That on law, facts and circumstances of the case, the appellant was not granted adequate opportunity of being heard by the worthy CIT(A) and also by the ld. AO and therefore the orders of both the lower authorities deserves to be set aside”. 4. Addressing the specific ground it was submitted by the Ld. AR that the assessee before the CIT(A) could not make proper representation as during the assessment proceedings the assessee was behind bars. Accordingly, it was his prayer that the impugned orders may be set aside to the file of the assessing officer in order to afford the assessee a reasonable opportunity of being heard. Inviting attention to the judgement of the jurisdictional High Court dated 03/09/2013 in Criminal MP No. 11349 of 2013 it was the submission of the assessee that the assessee in the present proceedings was arrested for forging documents etc. on 16 February 2013 and his application for bail stood rejected in the Court of CJM Shimla and thereafter Court of Sessions Judge Shimla etc. Ultimately on 03/09/2013, he was finally granted bail. Accordingly, it was his prayer that the impugned order may be set-aside back to the file of the assessing officer at the time of the assessment proceedings the assessee was behind bars, on account of which fact the assessee could not place necessary facts and evidences in support of its claim. 5. The Ld. Sr.DR on considering the material available on record had no objection to the said request of the assessee. 6. We have heard the rival submissions and perused the material available on record, on a consideration thereof we are of the view that admittedly in the peculiar facts and circumstances of the present case the assessee could not make effective representation either before the CIT(A) or before the assessing officer. It is seen that at the time of passing of the assessment order which has been passed on 05.03.2013 in the respective years the assessee admittedly was behind bars. Accordingly, in view of the reasons available on record accepting the oral undertaking given by the Ld. AR we deem it appropriate to accept the prayer of the parties and restore the issue back to the file of assessing officer with a direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. While so directing it is hoped that the opportunity so provided to the assessee in the interests of substantial justice is not abused and is utilised fully and fairly by making proper compliances before the assessing officer. We

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make it clear that in the eventuality of abuse of the same the assessing officer would be at liberty to pass an order on the basis of material available on record. Said order was pronounced the open court at the time of hearing itself. 7. In the result the appeals of the assessee are allowed for statistical purposes

Order pronounced in the Open Court on 19th April,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.