Smt. V.V. Ramanamma, Nathayyapalem V. The ITO, Visakhapatnam

ITA 119/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6758 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 07-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: C KAMESWARA RAO
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HONBLE JUDICIAL MEMBER ITA NO. 119 / VIZ /201 7 (ASST. YEAR : 201 1 - 1 2 ) SMT. V.V. RAMANAMMA, PROP. VVSS TRANSPORT, 1 - 1 - 3/1, NEAR BHPV PUMP HOUSE, BHPV POST, NATHAYYAPALEM, VISAKHAPATNAM. V S . IT O , WARD - 5 (2) , VISAKHAPATNAM . P AN NO. ACGPV 2844 P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. KAMESWARA RAO CA DEPARTMENT BY : SHRI M.N. MURTHY NAIK SR. DR DATE OF HEARING : 23 / 0 8 /201 7 . DATE OF PRONOUNCEMENT : 23 / 0 8 /201 7 . O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A) - 1 , GUNTUR , DATED 20 / 1 2 /201 6 FOR THE A .Y. 20 08 - 09 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT LD. CIT(A) , PASSED AN EX - PARTE ORDER AND PRAYED THAT MATTER MAY BE SET ASIDE TO THE LD.CIT(A) AND ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 3 . ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY SERIOUS OBJECTION. 4 . I HAVE HEARD BOTH THE SIDES. 5 . KEEPING IN VIEW OF THE SUBMISSION MADE BY THE L EARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE , I FIND THAT IN THE INTEREST OF 2 ITA NO. 119 /VIZ/201 7 ( SMT. V.V. RAMANAMMA ) JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ON E MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PURSUE THE APPEAL. THUS, I SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) DIRECTING HIM TO DECIDE THE ISSUE AFRESH AFTER GIVING AFFORDABLE OPPORTUNITY TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE S . ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 2 3 RD DAY OF AUGUST , 201 7 . S D / - (V. DURGA RAO) JUDICIAL MEMBER DATED : 2 3 RD AUGUST , 201 7 . VR/ - COPY TO: 1. THE ASSESSEE - SMT. V.V. RAMANAMMA, PROP. VVSS TRANSPORT, 1 - 1 - 3/1, NEAR BHPV PUMP HOUSE, BHPV POST, NATHAYYAPALEM, VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 5 (2) , VISAKHAPATNAM . 3. THE P CIT - II , VISAKHAPATNAM . 4. THE CIT(A) - 1 , GUNTUR . 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.