Kalla Venkata Rao, Visakhapatnam V. The Income Tax Officer, Ward-5(2), Visakhapatnam

ITA 153/VIZ/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2866 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 04-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Set aside
• Section: 143(3); 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. 153 /VIZ/201 9 ( / ASSESSMENT YEAR : 20 1 4 - 1 5 ) SRI KALLA VENKATA RAO D.NO.1 - 15, GAVARAPALEM COLONY WARD - 70, LAXMIPURAM JN VEPAGUNTA VISAKHAPATNAM [PAN : DFEPK2251H ] VS. INCOME TAX OFFICER WARD - 5(2) VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI K.V.R.K.SARMA, AR / RESPONDENT BY : SMT.SUMAN MALIK, DR / DATE OF HEARING : 12 . 0 6 . 201 9 / DATE OF PRONOUNCEMENT : 14 .06 . 201 9 / O R D E R P ER SHRI 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)], RAJAMAHENDRAVARAM VIDE ITA NO.10045/2017 - 18/CIT(A)/RJY DATED 08.02.2019 FOR THE A.Y.2014 - 15. 2 I.T.A. NO . 153 /VIZ/201 9 SRI KALLA VENKATA RAO, VISAKHAPATNAM 2. IN THIS CASE, THE ASSESSEE HAS FILED THE RETURN OF INCOME DECLARING TOTAL INCOME OF RS.3,48,010/ - ON 31.03.2016. THE ASSESSMENT WAS TAKEN UP FOR SCRUTINY AND COMPLETED U/S 143(3) ON TOTAL INCOME OF RS.13,61,755/ - AND RAISED THE TAX DEMAND OF RS.19,24,710/ - . 3. AGAINST THE ORDER OF THE ASSESSING OFFICE R (AO), THE ASSESSEE WENT ON APPEAL BEFORE THE CIT(A) AND THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE. 4. AGAINST THE ORDER OF THE CIT(A), THE ASSESSEE HAS FILED APPEAL BEFORE THIS TRIBUNAL. DURING THE APPEAL HEARING, THE LD.AR SUBMITTED THAT THE LD. CIT(A) H AS POSTED THE CASE FOR HEARING ON 08.02.2019 AGAINST WHICH THE NOTICE WAS SERVED ON THE ASSESSEE ON 11.02.2019, HENCE, THE ASSESSEE COULD NOT APPEAR BEFORE THE LD.CIT(A) AND REPRESENT HIS CASE. THE LD.AR ALSO PLACED THE COPY OF THE NOTICE ISSU ED BY THE CIT(A) DATED 02.02.2019 BEFORE US. SINCE THE APPE AL WAS DISMISSED EX - PARTE, THE LD.AR HAS REQUESTED FOR REMITTING THE MATTER BACK TO THE FILE OF LD.CIT(A) TO AFFORD AN OPPORTUNITY FOR PERSONAL HEARING. 5. ON THE OTHER HAND, THE LD.DR SUPPORTED THE ORDER OF THE LD.CIT(A) AND ARGUED T HAT NO FURTHER OPPORTUNITY NEED TO BE GIVEN. 3 I.T.A. NO . 153 /VIZ/201 9 SRI KALLA VENKATA RAO, VISAKHAPATNAM 6. WE HAVE CONSIDERED THE FACTS AND ARE OF THE CONSIDERED VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE FOR REPRESENTING THE CASE BEFORE THE LD.CIT(A) IN THE INTEREST OF JUSTICE . ACCORDINGLY, WE SET ASIDE THE ORDER OF THE LD.CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD.CIT(A) WITH A DIRECTION TO GIVE SUFFICIENT OPPORTUNITY TO THE ASSESSEE TO REPRESENT THE CASE AND DECIDE THE APPEAL ON MERITS. WE ALSO DIRECT THE ASSESSEE TO COMPLY WITH THE NOTICES ISSUED BY THE LD.CIT(A), SO AS TO ENABLE HIM TO DISPOSE THE APPEAL IN TIME FRAME. ACCORDINGLY THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JUNE 2019. S D/ - S D/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 14 .06.2019 L.RAMA, SPS 4 I.T.A. NO . 153 /VIZ/201 9 SRI KALLA VENKATA RAO, VISAKHAPATNAM / COPY OF THE ORDER FORWARDED TO: - 1. / THE ASSESSEE - KALLA VENKATA RAO , D.NO.1 - 15, GAVARAPALEM COLONY , WARD - 70, LAXMIPURAM JN , VEPAGUNTA , VISAKHAPATNAM 2. / THE REVENUE INCOME TAX OFFICER, WARD - 5(2), VISAKHAPATNAM 3. THE PR. COMMISSIONER OF INCOME TAX - 2 , VISAKHAPATNAM 4. THE COMMISSIONER OF TAX (APPEALS), RAJAMAHENDRAVARAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM