Jeeva Margamu, Vijayawada V. The Income Tax Officer(Exemptions), , Rajahmundry

ITA 122/VIZ/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2032 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 06-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Keywords: Principle of natural justice; Set aside

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 ITA NO. 122 / VIZ /2020 (ASST. YEAR : 20 12 - 1 3 ) JEEVA MARGAMU , D.NO. 17 - 24 - 30, MANCHALAVARI STREET, PEZZONIPET, VIJAYAWADA . V S . ITO (EXEMPTIONS) , RAJAHMUNDRY . P AN NO. AABTJ 2377 E (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI B.RAMA KRISHNA SR. DR DATE OF HEARING : 26 / 11 /20 20 . DATE OF PRONOUNCEMENT : 27 / 11 /2020 . O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A) , KURNOOL , DATED 10 / 1 2 /201 9 FOR THE A .Y. 20 12 - 1 3 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, I NOTICED THAT LD.CIT(A) PASSED AN EX - PARTE ORDER WITHOUT DISCUSSING ON THE MERITS OF THE CASE. 3 . LD.DR HAS SUBMITTED THAT AS MANY AS OPPORTUNITIES HAVE BEEN GRANTED BY THE LD. CIT(A), BUT OF NO AVAIL HENCE, REQUESTED TO DISMISS THE APPEAL OF THE ASSESSEE . 4 . I HAVE HEARD LD.DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 2 ITA NO. 122 /VIZ/2020 ( JEEVA MARGAMU ) 5 . I FIND THAT LD. CIT(A) PASSED EX - PARTE ORDER AND THEREFORE 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 APPEAL 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 7 T H DAY OF NOV. , 20 20 S D / - (V. DURGA RAO) JUDICIAL MEMBER DATED : 2 7 T H NOVEMBER , 20 20 . VR/ - COPY TO: 1. THE ASSESSEE - JEEVA MARGAMU, D.NO. 17 - 24 - 30, MANCHALAVARI STREET, PEZZONIPET, VIJAYAWADA. 2. THE REVENUE ITO (EXEMPTIONS) , RAJAHMUNDRY . 3. THE CIT (EXEMPTIONS) , HYDERABAD . 4. THE CIT(A) , KURNOOL . 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.