M/s. Sri Gopal Automotive Limited, Kakinada V. The Deputy. CIT, Kakinada

ITA 165/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6742 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 30-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S ARAVINDAKSHAN
• Assessee Lawyers: P PRABHAKAR MURTHY
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ITA NO. 165 / VIZ /201 7 (ASST. YEAR : 201 0 - 1 1 ) M/S. SRI GOPAL AUTOMOTIVE LTD., D.NO. 14 - 1 - 8, VALLABHAI STREET, SILVER HOUSE, KAKINADA. V S . DC IT, CIRCLE - 1 , KAKINADA . P AN NO. AACCS 4019 G (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI P. PRABHAKAR MURTHY ADV., DEPARTMENT BY : SHRI R.S. ARAVINDAKSHAN SR. DR DATE OF HEARING : 11 / 0 9 /201 7 . DATE OF PRONOUNCEMENT : 11 / 0 9 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A) - 1 , GUNTUR , DATED 2 2 / 1 2 /201 6 FOR THE A .Y. 20 1 0 - 1 1 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A) , PASSED AN EX - PARTE ORDER AND PRAYED THAT MATTER MAY BE SET ASIDE TO THE LD.CIT(A) AND ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 3 . ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY SERIOUS OBJECTION. 4 . WE HAVE HEARD BOTH THE SIDES. 5 . KEEPING IN VIEW OF THE SUBMISSION MADE BY THE L EARNED COUNSEL FOR THE ASSESSEE , I FIND THAT IN THE INTEREST OF JUSTICE AND ALSO BY 2 ITA NO. 16 5 /VIZ/201 7 ( M/S. SRI GOPAL AUTOMOTIVE LTD. ) 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. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE S . ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 11 TH DAY OF SEP. , 201 7 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11 TH SEPTEMBER , 201 7 . VR/ - COPY TO: 1. THE ASSESSEE - M/S. SRI GOPAL AUTOMOTIVE LTD., D.NO. 14 - 1 - 8, VALLABHAI STREET, SILVER HOUSE, KAKINADA. 2. THE REVENUE DC IT, CIRLCE - 1 , KAKINADA . 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.