Neelisatya Bangara Raju, Visakhapatnam V. The Income Tax Officer, Ward-5(1), , Visakhapatnam

ITA 111/VIZ/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2485 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 03-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Assessee Lawyers: C KAMESWARA RAO
• Keywords: Set aside
• Section: 201; 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER I . T . A . NO. 111 & 112 / VIZ /2020 (ASST. YEAR S : 201 4 - 1 5 ) NEELI SATYA BANGARA RAJU , 1 - 33,SALIPETA VEEDHI , OLD PENDURTHI , VISAKHAPATNAM. VS. IT O , WARD - 5( 1 ) , VISAKHAPATNAM. PAN NO. AQBPN 6353 Q (APP ELLANT ) (RESPONDENT) ASSESSEE BY : SHRI C.KAMESWARA RAO , C A . DEPARTMENT BY : SHRI B.RAMA KRISHNA , SR. DR DATE OF HEARING : 25 / 11 /2020 . DATE OF PRONOUNCEMENT : 26 / 1 1 /20 20 . O R D E R THE S E APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 2 , GUNTUR , BOTH DATED 1 1 / 1 0/201 9 FOR THE ASSESSMENT YEAR 201 4 - 1 5 . 2. IN BOTH THE APPEALS THERE IS A DELAY OF 63 DAYS. I HAVE GONE THROUGH THE AFFIDAVIT FILED BY THE ASSESSEE AND FIND THAT THERE IS A SUFFICIENT CAU S E TO CONDONE THE DELAY. ACCORDINGLY, DELAY IS CONDONED. 3 . SO FAR AS MERITS OF THE CASE IS CONCERNED, I FIND THAT LD.CIT(A) PASSED EXPARTE ORDER . WHEN WE A S KED THE LD.AR WHY 2 ITA NO. 111 / VIZ /2020 ( NEELI SATYA BANGARU RAJU ) YOU HAVE NOT APPEARED BEFORE THE LD. CIT(A) HE SUBMITTED THAT HE IS HAVING SERIOUS HEALTH PROBLEMS AND FAMILY DISPUT ES, THEREFORE HE COULD NOT APPEAR BEFORE THE LD. CIT(A). IN VIEW OF THE STATEMENT GIVEN MADE BY THE LD.AR , I FIND THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A) TO DECIDE THE APPEAL ON MERITS. THEREFORE, I SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF LD. CIT(A) TO ADJUDICATE AFRESH IN ACCORDANCE WITH LAW. I ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) ON THE DATE IS GIVEN FOR HEARING . THUS, T HIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 4 . SAME IS THE CASE IN ITA NO. 112/VIZ/2020 ALSO, THEREFORE MY DECISION IN ITA NO. 111/VIZ/2020 SHALL APPLY MUTATIS MUTANDIS TO THIS APPEAL ALSO. 5. IN THE RESULT, BOTH THE APPEAL S FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 6 T H DAY OF NOV. , 2020 . S D / - (V. DURGA RAO) JUDICIAL MEMBER DATED : 2 6 T H NOVEMBER , 20 20 . VR/ - 3 ITA NO. 111 / VIZ /2020 ( NEELI SATYA BANGARU RAJU ) COPY TO: 1. THE ASSESSEE - NEELI SATYA BANGARA RAJU, 1 - 33,SALIPETA VEEDHI, OLD PENDURTHI, VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 5(1), VISAKHAPATNAM. 3. THE PR. CIT - 2 , VISAKHAPATNAM. 4. THE CIT(A) - 2 , VISAKHAPATNAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.