Emmar Logistics (Pvt) LTD, Visakhapatnam V. The JCIT, Visakhapatnam

ITA 134/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6662 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 15-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K SETHI
• Assessee Lawyers: C KAMESWARA RAO
• Keywords: Principle of natural justice

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. 134 /VIZ/ 201 7 ( / ASSESSMENT YEAR: 201 3 - 1 4 ) EMMAR LOGISTICS (P) LTD. D.NO.30 - 07 - 17, 1 ST FLOOR WOMEN INDIA ASSOCIATION BUILDING NEAR INCOME TAX OFFICE DABAGARDENS VISAKHAPATNAM - 530 020 [ PAN : A ABCE2231R ] THE JOINT COMMISSIONER OF INCOME TAX, RANGE - 6 VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI C.KAMESWARA RAO , AR / RESPONDENT BY : S HRI M.K.SETHI, DR / DATE OF HEARING : 0 8 .0 9 .2017 / DATE OF PRONOUNCEMENT : 13 . 0 9 .2017 / O R D E R PER D.S. SUNDER SINGH , ACCOUNTANT MEMBER : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 1 , GUNTUR VIDE ITA NO. 440/2013 - 14/CIT(A - 1)/GNT DATED 2 4 . 1 0 .201 6 . 2 ITA NO. 134 /VIZ/201 7 EMMAR LOGISTICS PVT.LTD , VISAKHAPATNAM 2 . WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD.CIT(A) PASSED AN EX - PARTE ORDER WITHOUT GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE. HE PRAYED THAT THE ORDER PASSED BY THE LD.CIT(A) MAY BE SET ASIDE AND ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESS EE. 3. ON THE OTHER HAND, THE LD. D.R. HAS NOT RAISED ANY OBJECTION. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. WE FIND THAT IN THE INTEREST OF JUSTICE AND FOLLOWIN G THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). THUS, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT MATTER BACK TO THE FILE OF THE LD. CIT(A) AND DIRECT THE CIT(A) TO DECIDE THE ISSUE DE - NOVO AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE. 3 ITA NO. 134 /VIZ/201 7 EMMAR LOGISTICS PVT.LTD , VISAKHAPATNAM 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. T HE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 13 TH SEP 20 17 . SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 13 . 0 9 .2017 L. RAMA, SPS 4 ITA NO. 134 /VIZ/201 7 EMMAR LOGISTICS PVT.LTD , VISAKHAPATNAM /COPY OF THE ORDER FORWARDED TO: - 1. / THE APPELLANT EMMAR LOGISTICS (P) LTD., D.NO.30 - 07 - 17, 1 ST FLOOR, WOMEN INDIA ASSOCIATION BUILDING, NEAR INCOME TAX OFFICE , DABAGARDENS, VISAKHAPATNAM - 530 020 2 . / THE RESPONDENT THE JOINT COMMISSIONER OF INCOME TAX, RANGE - 6, VISAKHAPATNAM 3 . THE COMMISSIONER OF INCOME - TAX (TDS) , VI JAYAWADA 4 . ( ) / THE CIT (A) - 1 , GUNTUR 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM