T. Harshavardhana Prasad, Visakhapatnam V. The ITO, Visakhapatnam

ITA 143/VIZ/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8739 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 20-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BANGARI
• Section: 5(2)

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 43 /VIZ/ 201 7 ( / ASSESSMENT YEAR: 20 10 - 11 ) SHRI T.HARSHAVARDHANA PRASAD D.NO.7 - 10 - 43/3, AISHWARYA AAVAAS BEHIND PANTHULUGARI MEDA OLD GAJUWAKA VISAKHAPATNAM 530 026 [PAN :ACEPT2103K] VS. INCOME - TAX OFFICER WARD - 5(2) PRATYAKSHARA BHAVAN MVP COLONY VISAKHAPATNAM 530 017 ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI C.SUBRAHMANYAM, AR / RESPONDENT BY : SHRI M.R.BANGARI, DR / DATE OF HEARING : 2 6 . 02 .201 8 / DATE OF PRONOUNCEMENT : 28 . 0 2 .201 8 / O R D E R PER D.S. SUNDER SINGH , ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED APPEAL BEFORE CIT(A) WHICH WAS DECIDED EX - PARTE BY THE LD.CIT(A) VIDE ORDER ITA NO.225/2013 - 14/CIT(A - 1)/GNT 2 ITA NO . 1 43 /VIZ/201 7 SRI T.HARSHAVARDHANA PRASAD , VI SAKHAPATNAM DATED 24.10.2016 DUE TO NON - APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING INSPITE OF SEVERAL OPPORTUNITIES GIVEN TO THE ASSESSEE FOR HEARING. 2. IN THIS CASE, EVEN THOUGH ASSESSEE WAS GIVEN SUFFICIENT OPPORTUNITY OF HEARING, NONE APPEARED BEFORE THE LD. CIT(A) ON THE DATE OF HEARING AND HENCE THE APPEAL WAS DISMISSED. THE LD.AR EXPLAINED THE REASONS FOR NON APPEARANCE BE FORE THE LD.CIT(A) AND REQUESTED FOR REMITTING THE MATTER BA CK TO THE FILE OF THE LD.CIT(A). 3. ON THE OTHER HAND, THE LD. D.R. HAS NOT OBJECTED FOR SENDING BACK THE APPEAL FOR ADJUDICATION. 4. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MA TERIALS AVAILABLE ON RECORD. THE MATTER IS SENT BACK TO THE LD.CIT(A) FOR ADJUDICATION AS THE APPEAL WAS DECIDED EX - PARTE BY THE LD.CIT(A) DUE TO NON - APPEARANCE OF THE ASSESSEE BEFORE THE LD.CIT(A). 3 ITA NO . 1 43 /VIZ/201 7 SRI T.HARSHAVARDHANA PRASAD , VI SAKHAPATNAM 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . T HE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 28 TH FEB 2018 . SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 28 .02.2018 L.RAMA, SPS 4 ITA NO . 1 43 /VIZ/201 7 SRI T.HARSHAVARDHANA PRASAD , VI SAKHAPATNAM / COPY OF THE ORDER FORWARDED TO: - 1. / THE APPELLANT - SHRI T.HARSHAVARDHANA PRASAD, D.NO.7 - 10 - 43/3, AISHWARYA AAVAAS, BEHIND PANTHULUGARI MEDA, OLD GAJUWAKA, VISAKHAPATNAM 530 026 2 . / THE RESPONDENT INCOME - TAX OFFICER , WARD - 5(2) , PRATYAKSHARA BHAVAN , MVP COLONY , VISAKHAPATNAM 530 017 3 . THE PR. COMMISSIONER OF INCOME TAX - 2 , VI SAKHAPATNAM 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