A- One Services, Visakhapatnam V. The ITO, Visakhapatnam

ITA 156/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6750 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 24-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K SETHI
• Assessee Lawyers: C KAMESWARA RAO
• Keywords: Principle of natural justice

Judgement Text

ITA NO.156/VIZAG/2017 A-ONE SERVICES, VISAKHAPATNAM 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER ./I.T.A.NO.156/VIZAG/2017 ( / ASSESSMENT YEAR: 2010-11) A - ONE SERVICES, VISAKHAPATNAM ITO, WARD - 4(1), VISAKHAPATNAM [PAN NO. AALFA9627N] ( / APPELLANT) ( ! / RESPONDENT) / APPELLANT BY : SHRI C. KAMESWARA RAO, AR / RESPONDENT BY : SHRI M.K. SETHI, DR / DATE OF HEARING : 04.09.2017 / DATE OF PRONOUNCEMENT : 04.09.2017 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST ORDER OF THE CIT(A)-1, GUNTUR DATED 24.10.2016 FOR THE ASSESSMEN T YEAR 2010-11. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) PASSED A N EX-PARTE ORDER WITHOUT GIVING REASONABLE OPPORTUNITY TO THE ASSESS EE. HE PRAYED THAT ITA NO.156/VIZAG/2017 A-ONE SERVICES, VISAKHAPATNAM 2 THE ORDER PASSED BY THE LD. CIT(A) MAY BE SET ASIDE AND ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 3. ON THE OTHER HAND, THE LD. D.R. HAS NOT RAISED A NY OBJECTION. 4. I HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW. I FIND THAT IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWING TH E PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO TH E ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). THUS, I SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT MATTER BACK TO T HE FILE OF THE LD. CIT(A) AND DIRECTED THE CIT(A) TO DECIDE THE ISSUE DE-NOVO AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT O N 4 TH SEPT17. SD/- ( . ) (V. DURGA RAO) /JUDICIAL MEMBER # /VISAKHAPATNAM: ' /DATED : 04.09.2017 VG/SPS ITA NO.156/VIZAG/2017 A-ONE SERVICES, VISAKHAPATNAM 3 )# *# /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT A-ONE SERVICES, 37-11-8/7, PR GA RDENS, VISAKHAPATNAM-530 007. 2. / THE RESPONDENT THE ITO, WARD-4(1), RANGE-4, VI SAKHAPATNAM 3. + / THE CIT, GUNTUR 4. + ( ) / THE CIT (A)-1, GUNTUR 5. # . , . , # / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM