,, IN INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B , CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRE SIDENT & SHRI SANJAY GARG, JUDICIAL ME MBER ITA No. 128/ C H D / 2 0 1 9 / Assessment Year : 2 0 1 1 - 1 2 Shri Rajdeep Sharma Vs. ITO, Ward 3 (5), Penta House No.1,Tower Chandigarh No. A2,Nirmal Chhaya, VIP Road, Zirakpur PAN NO: AWEPS8319J Appellant Respondent (Assessee by : Shri Ravneet Sachdeva, CA Proxy for Shri Amitoz Singh Kamboz, CA Revenue by : Shri Manjit Singh, CIT DR Date of Hearing : 26.08.2019 Date of Pronouncement : 30. 09.2019 Order Per Sanjay Garg, Judicial Member: present appeal has been preferred by assessee order dated 23.03.2017 of Commissioner of Income Tax(Appeals)-2, Chandigarh [hereinafter referred to as CIT(A) ] 2. appeal of assessee is barred by limitation period 03 days. separate application for Condonation of Delay has been moved. Considering grounds mentioned in application for Condonation ITA No. 128-Chd/2019 Shri Rajdeep Sharma, Chandigarh 2 of Delay and shortness of delay period of only 03 days, delay in filing present appeal is hereby condoned. 3. At outset, Ld. Counsel for assessee has submitted that order passed by CIT(A) is ex-parte order. Ld. counsel has further invited our attention to application for condonation of delay vide which it has been submitted that appellate proceedings before Ld. CIT(A) were being looked after by another counsel, however, he did not attend any hearing or filed any written submissions before Ld. CIT(A). assessee was not apprised about non-appearance of counsel before Ld. CIT(A). Even assessee was not informed about conclusion of hearing or passing of impugned order by Ld. CIT(A). Later on, assessee learnt that order of CIT(A) has been passed. 4. assessee immediately applied certified copies of impugned orders of CIT(A) as well as impugned order of Assessing Officer and filed appeal before this Tribunal. That non- attendance of hearings before Ld. CIT(A) was not intentional but due to above fact, which resulted in passing of impugned ex- parte order by CIT(A). Ld. counsel has further submitted that even impugned order passed by Assessing Officer is ex-parte best judgment assessment order u/s 144 of Income Tax Act, 1961. Ld. ITA No. 128-Chd/2019 Shri Rajdeep Sharma, Chandigarh 3 Counsel, therefore, has submitted that assessee may be given opportunity to present his case before Ld. Assessing Officer. 5. Ld. DR, though, has relied upon findings of lower authorities but could not controvert or rebut pleadings of assessee that impugned orders of Assessing Officer and impugned order of Ld. CIT(A) are ex-parte orders. 6. Hence, considering interest of justice, impugned order of CIT(A) is set aside matter is retorted to file of Assessing Officer for de novo assessment in accordance with law. Needless to say that Assessing Officer will give proper opportunity to assessee and assessee will promptly appear before Assessing Officer, as and when called for and furnish necessary details. appeal of assessee is treated allowed for statistical purposes. Order pronounced in Open Court on 30.09.2019. Sd/- Sd/- (N.K. SAINI) (SANJAY GARG) Vice President Judicial Member Dated : 30.09 .2019 3 4 5 4 Copy of order forwarded to : 1. Appellant 2. &' $/ Respondent 3. 6 / CIT 4. 6 CIT(A) 5. 4 & 8 8 DR, ITAT, CHANDIGARH 6. Guard File ITA No. 128-Chd/2019 Shri Rajdeep Sharma, Chandigarh 4 By order, Assistant Registrar Rajdeep Sharma v. ITO, Ward- 3(5), Chandigarh