Gannamani Srinivasa Rao, Hyderabad V. The Asst. Commissioner of Income Tax, Visakhapatnam

ITA 125/VIZ/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5192 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 09-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D J P ANAND
• Assessee Lawyers: B SHANTI KUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER . / I . T .A.NO. 1 25 /VIZ/ 201 7 ( / ASSESSMENT YEAR: 20 0 9 - 10 ) SRI GANNAMANI SRINIVASA RAO H.NO.55, GREEN CITY NR APPAREL EXPORT PARK VADLAPUDI POST VISAKHAPATNAM 530 046 [PAN : A DCPG 5061G] VS. ACIT, CIRCLE - 4(1) VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI B.SHANTI KUMAR, AR / RESPONDENT BY : SHRI DJP ANAND , D R / DATE OF HEARING : 1 2 . 07. 2018 / DATE OF PRONOUNCEMENT : 18 .0 7 .2018 / O R D E R P ER V.DURGA RAO , JUDICIAL MEMBER : TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX ( APPEALS) , [CIT(A)] - 1 , GUNTUR DATED 24 .1 0 .201 6 F OR THE ASSESSMENT YEAR 20 09 - 10 . 2 I . T . A NO. 12 5 /VIZ/201 7 GANNAMANI SRINIVASA RAO , VISAKHAPATNAM 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD.CIT(A) PASSED EX - PARTE ORDER AND THE SAME MAY BE SET ASID E AND ALTERNATIVELY HE HAS SUBMITTED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD.CIT(A). WHEN BEING ASKED THE LD.COUNSEL FOR THE ASSESSEEE , THE REASONS FOR NOT APPEARING BEFORE THE LD .CIT(A), IT IS SUBMITTED THAT THE ASSESSEE IS SUFFERING WITH LIVER PARENCHYMAL DISEASE AND SUBSEQUENTLY HE UNDERWENT LIVER TRANSPLANTATION, THEREFORE, HE WAS NOT ABLE TO APPEAR BEFORE THE LD.CIT(A). 3. ON THE OTHER HAND, THE LD.DR STRONGLY SUPPORTED THE O RDER PASSED BY THE AUTHORITIES BELOW. 4. AFTER HEARING BOTH THE SIDES AND AFTER PERUSING THE MEDICAL REPORT FILED BY THE ASSESSEE DATED 28.11.2014, WE FIND THERE IS A SUFFICIENT CAUSE FOR NOT APPEARING BEFORE THE CIT(A). THEREFORE, IN OUR OPINION, ONE MO RE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO MEET THE ENDS OF JUSTICE. ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY THE LD.CIT(A) AND REMIT THE MATTER BACK TO CIT(A) TO ADJUDICATE THE ISSUE IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE. 3 I . T . A NO. 12 5 /VIZ/201 7 GANNAMANI SRINIVASA RAO , VISAKHAPATNAM 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 18 TH J U LY , 201 8 . SD / - S D/ - ( . . ) ( . ) ( D.S. SUNDER SINGH ) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER /VISAKHAPATNAM /DATED : 18 .0 7 .2018 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1 . / THE ASSESSEE - SRI GANNAMANI SRINIVASA RAO , H.NO.55, GREEN CITY NR APPAREL EXPORT PARK, VADLAPUDI POST, VISAKHAPATNAM 530 046 2 . / THE REVENUE ACIT, CIRCLE - 4(1), VISAKHAPATNAM 3 . THE PR. COMMISSIONER OF INCOME TAX - 2, VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 1 , GUNTUR 5 . , , / DR, ITAT, VISAKHAPATNAM 6. / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM