SVDCMPU Ltd, Visakhapatnam V. The Dy. CIT, Visakhapatnam

ITA 135/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6760 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 16-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVI SHANKAR NARAYAN
• Assessee Lawyers: C KAMESWARA RAO
• 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. 13 5 & 136 / VIZ /201 7 (ASST. YEAR : 20 09 - 10 & 2010 - 1 1 ) S.V.D.C.M.P.U. LTD. EMPLOYEES CO - OP THRIFT & CR. SOCIETY LTD. , VISAKHA DAIRY, OPP. BHPV LTD., AKKIREDDIPALEM, VISAKHAPATNAM. V S . IT O , WARD - 4(2) , VISAKHAPATNAM . P AN NO. AABAS 4170 P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. KAMESWARA RAO CA DEPARTMENT BY : SHRI RAVI SHANKAR NARAYAN SR. DR DATE OF HEARING : 2 8 / 0 8 /201 7 . DATE OF PRONOUNCEMENT : 28 / 0 8 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THESE ARE THE APPEAL S FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDER S OF LD.CIT(A) - 1 , GUNTUR , DATED 2 2 / 1 2 /201 6 & 19/12/2016 FOR THE A .Y. 20 09 - 10 &2010 - 11 . 2. WHEN THESE APPEAL S ARE TAKEN UP FOR HEARING, LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A) , PASSED AN EX - PARTE ORDER S 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. 13 5 & 136 /VIZ/201 7 ( S.V.D.C.M.P.U. LTD. EMPLOYEES CO - OP THRIFT & CR. SOCEITY LTD. ) 5 . KEEPING IN VIEW OF THE SUBMISSION MADE BY THE L EARNED AUTHORIZED REPRESENTATIVE 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 S PASSED BY THE LD. CIT(A) AND RESTORE THE MATTER S 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, BOTH THE APPEAL S FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE S . ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 2 8 TH DAY OF AUGUST , 201 7 . SD/ - (V. DURGA RAO) JUDICIAL MEMBER DATED : 2 8 TH AUGUST , 201 7 . VR/ - COPY TO: 1. THE ASSESSEE - S.V.D.C.M.P.U. LTD. EMPLOYEES CO - OP THRIFT & CR. SOCIETY LTD., VISAKHA DAIRY, OPP. BHPV LTD., AKKIREDDIPALEM, VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 4(2) , VISAKHAPATNAM . 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.