Nimmagadda Atchutha Ramaiah, , Tanuku V. The Income Tax Officer, Ward-2, , Tanuku

ITA 131/VIZ/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6327 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 20-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SONAWAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 1 3 1 / VIZ /201 9 (ASST. YEAR : 20 1 0 - 11 ) NIMMAGADDA ATCHUTA RAMAI A H, D.NO. 30 - 12 - 21, NALLAJERLA VARI STREET, TANUKU, WEST GODAVARI DISTRICT. V S . IT O , WARD - 2 , TANUKU . PAN NO. ABGPN 2198 D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI I. KAMA SASTRY C A. DEPARTMENT BY : SHRI D.K. SONAWAL SR. DR DATE OF HEARING : 26 / 0 4 /201 9 . DATE OF PRONOUNCEMENT : 03 / 0 5 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , RAJAMAHENDRAVARAM , DATED 1 5 /0 2 /201 9 FOR THE ASSESSMENT YEARS 20 1 0 - 11 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) HAS PASSED AN EXPARTE ORDER ON 15/02/2019 . W HEN THE DATE IS FIXED FOR HEARING, THE ASSESSEES COUNSEL HAS TO BE APPEAR ED 2 ITA NO. 131/VIZ/2019 ( NIMMAGADDA ATCHUTHA RAMAIH ) BEFORE ANOTHER LD. CIT(A), VISAKHAPATNAM AND FILED A LETTER FOR ADJOURNMENT . THE LD. CIT(A) WITHOUT CONSIDERING THE ADJOURNMENT LETTER , PASSED EXPARTE ORDE R AND SUBMITTED THAT SAME MAY BE SET ASIDE AND REMIT THE MATTER BACK TO THE LD. CIT(A) . THE LD.DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION. 3 . WE HAVE GONE THROUGH THE ORDER OF THE LD. CIT(A) AND FIND THAT THE LD. CIT(A) HAS PASSED AN EXPARTE ORDER ON 15/02/2019 SIMPLY DISMISSING THE APPEAL OF THE ASSESSEE. WE FIND THAT IN THE INTEREST OF JUSTICE , ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE . I N VIEW OF THE ABOVE, THE ORDER PASSED BY THE LD.CIT(A) IS SET ASIDE AND DIRECT THE LD. CIT(A) TO PASS ORDER AFRESH AFTER GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE . IT IS ALSO DIRECTED THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) WHEN THE DATE I S GIVEN FOR HEARING WITHOUT FAIL. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 4 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 3 R D DAY OF MAY , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 0 3 R D MAY , 201 9 . 3 ITA NO. 131/VIZ/2019 ( NIMMAGADDA ATCHUTHA RAMAIH ) VR/ - COPY TO: 1. THE ASSESSEE NIMMAGADDA ATCHUTA RAMAIH, D.NO. 30 - 12 - 21, NALLAJERLA VARI STREET, TANUKU, W . G . DISTRICT. 2. THE REVENUE ITO, WARD - 2, TANUKU. 3. THE PR. CIT , RAJAMAHENDRAVARAM. 4. THE CIT(A) , RAJAMAHENDRAVARAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.