Ganapathi Poultry Feeds, Peddapuram V. The ITO, Kakinada

ITA 16/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6611 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 10-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D J P ANAND
• Assessee Lawyers: A ARUNA
• Keywords: Principle of natural justice

Judgement Text

ITA NO.16/VIZAG/2017 GANAPATHI POULTRY FEEDS, PEDDAPURAM 1 , , 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.16/VIZAG/2017 ( / ASSESSMENT YEAR: 2010-11) GANAPATHI POULTRY FEEDS PEDDAPURAM ITO, WARD - 1, KAKINADA [ PAN AAJFG4138L ] ( ' / APPELLANT) ( ()' / RESPONDENT) / APPELLANT BY : SMT. A. ARUNA, AR / RESPONDENT BY : SHRI D.J.P. ANAND, DR / DATE OF HEARING : 09.10.2017 / DATE OF PRONOUNCEMENT : 11.10.2017 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1 {CIT(A)}, GU NTUR DATED VIDE ITA NO.214/2013-14/CIT(A-1)/GNT 24.10.2016 FOR THE ASSESSMENT 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 ITA NO.16/VIZAG/2017 GANAPATHI POULTRY FEEDS, PEDDAPURAM 2 WITHOUT GIVING REASONABLE OPPORTUNITY TO THE ASSESS EE. HE PRAYED THAT 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. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. WE FIND THAT IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWI NG THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIV EN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). THUS, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT MATTER BAC K TO THE FILE OF THE LD. CIT(A) AND DIRECTED THE CIT(A) TO DECIDE THE IS SUE 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 ON 11 TH OCT17. SD/- SD/- ( . ) ( . . ' ) (V. DURGA RAO) (D.S. SUNDER SINGH) /JUDICIAL MEMBER /ACCOUNTANT MEMBER # /VISAKHAPATNAM: ' /DATED : 11.10.2017 VG/SPS ITA NO.16/VIZAG/2017 GANAPATHI POULTRY FEEDS, PEDDAPURAM 3 )# *# /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT GANAPATHI POULTRY FEEDS, D.NO.19 -1-312/1, NEAR M.R. COLLEGE, SAMALKOT ROAD, PEDDAPURAM-533 437, E.G. DI ST., A.P. 2. / THE RESPONDENT THE ITO, WARD-1, KAKINADA 3. + / THE PRINCIPAL CIT-2, VISAKHAPATNAM 4. + ( ) / THE CIT(A)-1, GUNTUR 5. # . , . , # / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM