Putta Subba Rao, Samalkot V. The ITO, Kakinada

ITA 17/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6757 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2017
• 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: Y SESHA SRINIVAS
• 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 , HONBLE ACCOUNTANT MEMBER ITA NO. 1 7 / VIZ /201 7 (ASST. YEAR : 20 1 0 - 1 1 ) PUTTA SUBBA RAO, D.NO. 16 - 3 - 11, MATHAM CENTRE, SAMALKOT, E.G. DISTRICT. V S . IT O , WARD - 1, KAKINADA . PAN NO. ANMPP 3879 R (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI Y. SESHA SRINIVAS SR. DR DATE OF HEARING : 16 / 0 8 /201 7 . DATE OF PRONOUNCEMENT : 16 / 0 8 /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 24 /10/2016 FOR THE A.Y. 201 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. 2 ITA NO. 1 7 /VIZ/2017 ( PUTTA SUBBA RAO ) 5 . KEE PING IN VIEW OF THE SUBMISSION MADE BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE FIND THAT IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PURSUE THE APPEAL. THUS, WE 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 FILED BY THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 1 6 TH DAY OF AUGUST , 201 7 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16 TH AUGUST , 201 7 . VR/ - COPY TO: 1. THE ASSESSEE - PUTTA SUBBA RAO, D.NO. 16 - 3 - 11, MATHAM CENTRE, SAMALKOT, E.G. DISTRICT. 2. THE REVENUE - ITO, WARD - 1, KAKINADA . 3. THE P CIT - 2, VISAKHAPATNAM. 4. THE CIT(A) , GUNTUR. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.