Sri Venkateswara Enterprises, , Rajanagaram V. The Income Tax Officer, Ward-2(3), , Rajahmundry

ITA 170/VIZ/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2029 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 27-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Keywords: Reasonable cause; Set aside
• Section: 143(1); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER I . T . A . NO. 170 / VIZ /2020 (ASST. YEAR : 20 1 2 - 1 3 ) M/S. SRI VENKATESWARA ENTERPRISES , D.NO. 3 - 2/13, D.B.V. RAJU VILLA , DIWANCHERUVU, RAJANAGARAM MANDAL, EAST GODAVARIDIST. VS. IT O , WARD - 2(3) , RAJAHMUNDRY . PAN NO. ABUFS 3986 L (APP ELLANT ) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADVOCATE . DEPARTMENT BY : SHRI B. RAMA KRISHNA , SR. DR DATE OF HEARING : 25 / 11 /2020 . DATE OF PRONOUNCEMENT : 26 / 1 1 /20 20 . O R D E R PER V. DURGA RAO , JUDICIAL MEMBER TH I S APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , VISAKHAPATNAM , DATED 16 /0 7 /20 20 FOR THE ASSESSMENT YEAR 20 1 2 - 1 3 . 2. FACTS OF THE CASE ARE THAT ASSESSEE IS IN THE BUSINESS OF TRADING RICE MILL , FILED ITS RETURN OF INCOME DECLARING TOTAL INCOME OF RS. 2,80,340/ - . THE RETURN FILED INITIALLY PROCESSED U/SEC. 2 ITA NO. 170 / VIZ /2020 ( M/S. SRI VENKATESWARA ENTERPRISES ) 143(1) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'ACT') . SUBSEQUENTLY, THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY UNDER CASS. TH E AO AFTER FOLLOWING DUE PROCEDURE, ASSESSMENT WAS COMPLETED U/SEC. 144 DATED 30/03/2015 . DURING THE COURSE OF ASSESSMENT PROCEEDINGS , THE AO ASKED THE ASSESSEE TO FILE THE BILLS, VOUCHERS AND OTHER INFORMATION , HOWEVER ASSESSEE COULD NOT APPEAR BEFORE THE AO. THEREFORE, THE AO PASSED OR D ER U/SEC. 144 OF THE ACT. EVEN BEFORE THE LD. CIT(A) ASSESSEE NOT APPEARED, THE RE FORE LD. CIT(A) CONFIRMED THE ORDER OF THE AO. 3 . ON BEING AGGRIEVED, ASSESSEE IS IN APPEAL BEFORE THIS TRIBUNAL. 4 . COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT DUE TO COVID - 19 , ASSESSEE COULD NOT APPEAR BEFORE THE AO THOUGH HE FILED AN APPEAL FOR THE SAME REASON BUT NOT APPEARED BEFORE THE LD.CIT(A) ALSO AND THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE . THEREFORE, REQUESTED THE BENCH TO GIVE ONE MORE OPPORTUNITY TO PURSUE THE APPEAL. 5. LD.DR HAS NOT RAISED ANY OBJECTION. 6 . WE HAVE CONSIDERED THE ARGUMENTS OF BOTH THE PARTIES. WE FIND THAT THERE IS A REASONABLE CAUSE TO PREVENT THE ASSESSEE NOT TO APPEAR BEFORE TH E AUTHORITIES BELOW . THEREFORE, IT IS REA S ON A BLE TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTI A TE IT S 3 ITA NO. 170 / VIZ /2020 ( M/S. SRI VENKATESWARA ENTERPRISES ) CASE BEFORE THE AO . THUS, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE AO WITH A DIRECTION TO ADJUDICATE THE MATTER DENOVO AFTER CONSIDER ING THE MATERIAL FILED BY THE ASSESSEE . THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 7 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 6 T H DAY OF NOV. , 2020 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 6 T H NOVEMBER , 20 20 . VR/ - COPY TO: 1. THE ASSESSEE - M/S. SRI VENKATESWARA ENTERPRISES, D.NO. 3 - 2/13, D.B.V. RAJU VILLA, DIWANCHERUVU, RAJANAGARAM MANDAL, EAST GODAVARI DIST. 1. THE REVENUE ITO, WARD - 2(3), RAJAHMUNDRY. 2. THE PR. CIT - 1 , VISAKHAPATNAM. 3. THE CIT(A) - 1 , VISAKHAPATNAM. 4. THE D.R . , VISAKHAPATNAM 5. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.