Karuturi Raveendra., Rajahmundry V. The ITO, Kakinada

ITA 133/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6632 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 13-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y SESHA SRINIVAS
• 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. 133 / VIZ /201 7 (ASST. YEAR : 201 0 - 1 1 ) KARUTURI RAVEENDRA, D.NO. 81 - 21 - 9/1, FLAT NO.102, PRIDHVI ENCLAVE, MAHALAKSHMI TEMPLE STREET, SRI VENKATESWARA NAGAR, RAJAHMUNDRY. V S . IT O , WARD - 2 , KAKINADA . P AN NO. AGRPR 4550 M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI A DVOCATE. DEPARTMENT BY : SHRI Y. SESHA SRINIVAS SR. DR DATE OF HEARING : 27 / 0 9 /201 7 . DATE OF PRONOUNCEMENT : 06/10 /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 25 / 1 0/201 6 FOR THE A .Y. 20 1 0 - 1 1 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LEARNED COUNSEL FOR THE ASSESSEE HAS 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. 2 ITA NO. 133 /VIZ/201 7 ( KARUTURI RAVEENDRA ) 5 . KEEPING IN VIEW OF THE SUBMISSION MADE BY THE L EARNED COUNSEL FOR THE ASSESSEE , I FIND THAT IN THE INTEREST OF 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 0 6 / 1 0 / 2 0 1 7 . S D / - (V. DURGA RAO) JUDICIAL MEMBER DATED : 0 6 / 1 0 / 201 7 . VR/ - COPY TO: 1. THE ASSESSEE - KARUTURI RAVEENDRA, D.NO. 81 - 21 - 9/1, FLAT NO.102, PRIDHVI ENCLAVE, MAHALAKSHMI TEMPLE STREET, SRI VENKATESWARA NAGAR, RAJAHMUNDRY. 2. THE REVENUE ITO, WARD - 2 , KAKINADA . 3. THE P CIT - 2 , VISAKHAPATNAM . 4. THE CIT(A) - 1 , GUNTUR . 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.