M/s. Sri Lakshmi Compteeh, Visakhapatnam V. The ITO, Srikakulam

ITA 148/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6733 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 21-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S RAVI SHANKAR NARAYANAN
• 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. 148 / VIZ /201 7 (ASST. YEAR : 20 0 6 - 07 ) M/S. SRI LAKSHMI COMPTECH, SSML COMPLEX, RAJAM, SRIKAKULAM. V S . IT O , WARD - 1 , SRIKAKULAM . P AN NO. AASFS 7353 Q (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI S. RAVI SHANKAR NARAYANAN SR. DR DATE OF HEARING : 31 / 0 8 /201 7 . DATE OF PRONOUNCEMENT : 31 / 0 8 /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 2 4 / 1 0 /201 6 FOR THE A .Y. 20 0 6 - 07 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, IT APPEARS THAT LD.CIT(A) PASSED AN EX - PARTE ORDER WITHOUT GIVING SUFFICIENT TIME TO FILE THE DETAILS IN SUPPORT OF THE ASSESSEES CLAIM . THEREFORE, 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. 2 ITA NO. 148 /VIZ/201 7 (M/S. SRI LAKSHMI COMPTECH ) 3 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE S . ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 31 ST DAY OF AUGUST , 201 7 . SD/ - (V. DURGA RAO) JUDICIAL MEMBER DATED : 31 ST AUGUST , 201 7 . VR/ - COPY TO: 1. THE ASSESSEE M/S. SRI LAKSHMI COMPTECH, SSML COMPLEX, RAJAM, SRIKAKULAM. 2. THE REVENUE ITO, WARD - 1 , SRIKAKULAM . 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.