Sri Gudla Vitaleswara Rao, Srikakulam V. The ITO, Srikakulam

ITA 105/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6439 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 03-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V APPALA RAJU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON'BLE JUDICIAL MEMBER ITA NO. 10 5 / VIZ /201 7 (ASST. YEAR : 20 11 - 1 2 ) GUDLA VITALESWARA RAO, PROP. M/S. TIRUMALA WINES, LATCHARAYAPURAM, REGIDI AMADAL AVALASA, SRIKAKULAM DISTRICT VS. ITO , WARD - 1, SRIKAKULAM. PAN NO. AVPTG 4951 A (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI V. APPALA RAJU SR. DR DATE OF HEARING : 20 / 1 2 /201 7 . DATE OF PRONOUNCEMENT : 2 0 / 1 2 /201 7 . O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , GUNTUR , DATED 25 / 1 0/201 6 FOR THE ASSESSMENT YEAR 2011 - 12 . 2. WHEN THIS APPEAL IS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE BENCH HAS NOTICED FROM THE APPEAL PAPERS FILED BY THE ASSESSEE , THAT THERE IS A DELAY OF 39 DAYS IN FILING THIS APPEAL. THE ASSESSEE HAS FILED A CONDONATION PETITION, WHEREIN HE STATED THAT HE WAS SICK AND AS PER THE D OCTOR S ADVICE, 2 ITA NO. 105 / VIZ /201 7 (GUDLA VITALESWARA RAO) HE TOOK BED REST NEAR ABOUT 20 DAYS , THEREFORE HE COULD NOT FILE THIS APPEAL IN TIME. HE ALSO FILED A CERTIFICATE ISSUED BY THE DOCTOR TO THIS EFFECT. AFTER CONSIDERING THE PETITION FILED BY THE ASSESSEE AND ALSO THE CERTIFICATE ISSUED BY THE DOCTOR, I AM OF THE OPINION THAT THERE IS A SUFFICIENT CAUSE FOR DELAY IN FILING THIS PETITION, HENCE, IT IS A FIT CASE TO CONDONE THE DELAY. ACCORDINGLY, DELAY IS CONDONED. 3. SO FAR AS MERITS OF THE CASE IS CONCERNED, IT IS NOTI C ED THAT THE LD. CIT(A) PASSED EXPART E ORDER. ON BEING ASKED, LD . DEPARTMENTAL REPRESENTATIVE FAIRLY SUBMITTED THAT THIS MATTER MAY BE REMITTED BACK TO THE LD. CIT(A) FOR ADJUDICATION ON MERITS. 4 . IN VIEW OF THE ABOVE, I SET ASIDE THE ORDER PASSED BY THE LD.CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTUNITY OF HEARING OF THE ASSESSEE. 5 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON THIS 20 TH DAY OF DEC . , 201 7 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 20 TH DECEMBER , 201 7 . VR/ - 3 ITA NO. 105 / VIZ /201 7 (GUDLA VITALESWARA RAO) COPY TO: 1. THE ASSESSEE - GUDLA VITALESWARA RAO, PROP. M/S.TIRUMALA WINES, LATCHARAYAPURAM, REGIDI AMADALAVALASA, SRIKAKULAM DISTRICT . 2. THE REVENUE ITO, WARD - 1, SRIKAKULAM. 3. THE PR. CIT - 2, VISAKHAPATNAM. 4. THE CIT(A) - 1, GUNTUR. 5. THE D.R. , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.