The Daffodil Co-op Group Housing Society v. The ITO, Ward-5 Panchkula
[Citation -2019-LL-0821-41]

Citation 2019-LL-0821-41
Appellant Name The Daffodil Co-op Group Housing Society
Respondent Name The ITO, Ward-5 Panchkula
Court ITAT-Chandigarh
Relevant Act Income-tax
Date of Order 21/08/2019
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags opportunity of being heard • condonation of delay • violation of natural justice • non-appearance • non-receipt of notice • ex-parte order • cash deposit • restoration of appeal
Bot Summary: PAN NO: AABTT2033M Appellant Respondent Assessee by Shri Abhay Sethi, Shri S.K. Mukhi, Advocate Revenue by Shri Manjit Singh Date of Hearing 14/08/2019 Date of Pronouncement 21/8/2019 Order PER DIVA SINGH ,JM The present appeal has been filed by the assessee assailing the correctness of the order dated 28/12/2018 of CIT(A)-4, Ludhiana pertaining to 2010 11 assessment year on the following grounds 1. Right at the outset Ld. AR inviting attention to the address given in Form No. 36 submitted that the assessee's address as shown in the cause title in the said Form may be taken for communication etc. Inviting attention to the impugned order, it was his submission that the assessee could not participate before the Ld. CIT(A) as the notices stated to have been sent to the assessee were never received. AR invited attention to the assessment order dated 10.10.2017 passed u/s 144/147 of the Act submitted that the assessee could not participate before the AO as it was his submission that presumably due to some confusion, the Secretary of the Society to whom the notice was stated to have been issued did not participate. CIT-DR considering the record and the request agreed that for all concerned, it would be appropriate to remand back the issue to the AO as in the facts of the present case the AO has also passed an ex parte order and whatever explanation the assessee would seek to give for the deposit of the cash in its bank account, it will need to be verified by the AO. 5. The assessee did not participate in the proceedings as presumably the information sought from the bank u/s 133(6), the address available was an old address which is seen to be GH-59, Sector 20, Panchkula. The assessee in its own interests is advised to make full and proper compliances before the said authority as failing which it is made clear that the AO shall be at liberty to pass an order on the basis of the material available on record.


IN INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, SMC CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER ITA No.235/Chd/2019Assessment Year 2010-11 Daffodil Co-op Group Vs. ITO, Housing Society, GH-50,Ward-5 SCO- 20, Panchkula-Haryana Panchkula. PAN NO: AABTT2033M Appellant Respondent Assessee by Shri Abhay Sethi, Shri S.K. Mukhi, Advocate Revenue by Shri Manjit Singh Date of Hearing 14/08/2019 Date of Pronouncement 21/8/2019 Order PER DIVA SINGH ,JM present appeal has been filed by assessee assailing correctness of order dated 28/12/2018 of CIT(A)-4, Ludhiana pertaining to 2010 11 assessment year on following grounds 1. appeal filed on dated 27/11/2017 against order of Ld. A.O. dated 10/10/2017 (order received by assessee dated 31/10/2017) which was well inITA 235/CHD/2019 A.Y. 2010-11 2 time. As appeal was well in time so there was no need of filing application of Condonation of delay. 2. Ld. Assessing Officer has nor given opportunity of being heard and also no questionnaire was issued and has done case ex-parte in arbitrary manner which was against principles of equity and natural justice and taken decision in harassed manner when there was sufficient time for time-barring case.3. Any other ground which may be taken with permission of Hon'ble Tribunal at time of hearing. 2. Right at outset Ld. AR inviting attention to address given in Form No. 36 submitted that assessee's address as shown in cause title in said Form may be taken for communication etc. alongwith address given in specific form. Accordingly, two addresses as; Daffodil Co-op Group Housing Society, GH-50, Sector-20, Panchkula-134109 and CA Upkar Singh, SCO-46 IInd Floor, Sector 20C, Chandigarh. be taken on record. 3. Inviting attention to impugned order, it was his submission that assessee could not participate before Ld. CIT(A) as notices stated to have been sent to assessee were never received. prayer was made for remand back to A.O. ld. AR was required to address his ITA 235/CHD/2019 A.Y. 2010-113 arguments as to why remand be made to AO as lack of participation is before CIT(A). ld. AR invited attention to assessment order dated 10.10.2017 passed u/s 144/147 of Act submitted that assessee could not participate before AO as it was his submission that presumably due to some confusion, Secretary of Society to whom notice was stated to have been issued did not participate. In circumstances, remand back to AO is sought. In this background, attention was invited to ground No. 2 raised in present appeal. 4. ld. CIT-DR considering record and request agreed that for all concerned, it would be appropriate to remand back issue to AO as in facts of present case AO has also passed ex parte order and whatever explanation assessee would seek to give for deposit of cash in its bank account, it will need to be verified by AO. 5. I have heard submissions and perused material on record. In facts of present case it is seen that certain deposits amounting to Rs. 31,53,000/- were noticed in specific bank account.After seeking appropriate approvals ITA 235/CHD/2019 A.Y. 2010-11 4 and issuance of statutory notices etc, assessee was required to explain deposits. assessee did not participate in proceedings as presumably information sought from bank u/s 133(6), address available was old address which is seen to be GH-59, Sector 20, Panchkula . In proceedings before ITAT, it is seen that assessee society has shown its address as GH-50, Sector 20, Panchkula . It is seen that notices sent by ld. CIT(A) also, may have been sent to old address. perusal of para 3 of impugned order shows that fate of first notice is not known, however notice dated 13.12.2018 fixing date of hearing as 26.12.2018 came back with comment Left . Accordingly, considering facts and material available on record, it is deemed appropriate to accept prayer of parties and restore issue back to file of AO with direction to pass speaking order in accordance with law. assessee in its own interests is advised to make full and proper compliances before said authority as failing which it is made clear that AO shall be at liberty to pass order on basis of material available on record. Said order was pronounced in Open Court at time of hearing itself.ITA 235/CHD/2019 A.Y. 2010-11 5 6. In result, appeal of assessee is allowed for statistical purposes. Order pronounced in open Court on 21st August,2019.Sd (DIVA SINGH) JUDICIAL MEMBER AG/Poonam. Copy of order forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, CHANDIGARH 6.Guard File By order,Assistant Registrar Daffodil Co-op Group Housing Society v. ITO, Ward-5 Panchkula
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