M/s International Construction company, Kakinada V. THE ACIT, Kakinada

CO 52/VIZ/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2588 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 26-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 08-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T SATYANANDAM
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.356/VIZAG/2015 DASARI SANDEEP, JAMI VILLAGE, VIZIANAGARAM DIST. ` 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER ./I.T.A.NO.356/VIZAG/2015 ( / ASSESSMENT YEAR: 2011-12) DASARI SANDEEP JAMI VILLAGE, VIZIANAGARAM VS. ITO, WARD - 1 , VIZIANAGARAM [PAN: AWKPD9822F ] ( / APPELLANT) ( ! / RESPONDENT) / APPELLANT BY : SHRI G.V.N. HARI, AR / RESPONDENT BY : SHRI T. SATYANANDAM, DR / DATE OF HEARING : 30.08.2016 / DATE OF PRONOUNCEMENT : 26.10.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER OF THE CIT(A)-1, VISAKHAPATNAM DATED 12.6.2015 FOR THE ASSESSMENT YE AR 2011-12. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A) HAS PASSED A N EX-PARTE ORDER AND PRAYED FOR ACCORDING ONE MORE OPPORTUNITY OF BE ING HEARD TO THE ASSESSEE. ITA NO.356/VIZAG/2015 DASARI SANDEEP, JAMI VILLAGE, VIZIANAGARAM DIST. ` 2 3. ON THE OTHER HAND, THE LD. D.R. HAS SUBMITTED TH AT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE HAS ALREADY BEEN GIVEN BY LD. CIT(A) AND HE STRONGLY SUPPORTED THE ORDER PASSED BY THE LD. C IT(A). 4. I HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW. I FIND THAT THE ORDER PASSED BY THE LD. CIT(A) IS AN EX-PARTE O RDER AND I AM OF THE OPINION THAT ASSESSEE SHOULD BE GIVEN ONE MORE OPPO RTUNITY OF BEING HEARD TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A ). I THEREFORE, SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) WITHOUT FAIL AND FILE ALL THE RELEVANT MATERIALS, WHICH ARE NECESSARY TO DISPOSE OFF THE A PPEAL AND ALSO DIRECT THE CIT(A) TO CONSIDER THE CASE OF THE ASSESSEE, DE CIDE IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH OCT16. SD/- ( . ) (V. DURGA RAO) /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 26.10.2016 VG/SPS ITA NO.356/VIZAG/2015 DASARI SANDEEP, JAMI VILLAGE, VIZIANAGARAM DIST. ` 3 '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT SRI DASARI SANDEEP, PROP: YALLAM AMBA WINES, JAMI VILLAGE, VIZIANAGARAM DISTG. 2. / THE RESPONDENT THE ITO WARD-1, VIZIANAGARAM 3. - / THE CIT-1, VISAKHAPATNAM 4. - ( ) / THE CIT(A)-1, VISAKHAPATNAM 5. ! 0 , 0 , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // 34 0 (SR.PRIVATE SECRETARY) 0 , ! / ITAT, VISAKHAPATNAM