Ammireddy Oils Limited, Anaparthy V. The Deputy Commissioner of Income Tax, Circle-1, , Kakinada

ITA 176/VIZ/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7704 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 22-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Principle of natural justice; Set aside
• Section: 201

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 6 / VIZ /201 9 (ASST. YEAR : 20 11 - 12 ) M/S. AMMIREDDY OILS (P) LTD., D.NO. 13 - 189, ANAPARTHY, EAST GODAVARI DISTRICT. V S . ACIT, CIRCLE - 1, KAKINADA PAN NO. AABCA 8737 A (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADVOCATE . DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 30 / 1 0 /201 9 . DATE OF PRONOUNCEMENT : 31 / 1 0 /201 9 . O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 6 , HYDERABAD , DATED 19 /0 2 /201 9 FOR THE ASSESSMENT YEAR 20 11 - 12 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT NOTICE WAS SERVED ON THE ASSESSEE ON 14/02/2019 AND THE DATE OF HEARING WAS 18/02/2019 . AS T HE ASSESSEE IS STAYING IN ANAPARTHY IT IS NOT POSSIBLE FOR HIM TO APPROACH THE CHARTERED ACCOUNTANT WITHIN A SHORT SPAN OF TIME, 2 ITA NO. 176/VIZ/2019 ( M/S. AMMIREEDDY OILS PVT. LTD. ) THEREFORE HE REQUESTED FOR ADJOURNMENT OF THE APPEAL, HOWEVER, LD. CIT(A) ADJUDICATED THE APPEAL EXPARTE AND S UBMITTED THAT SAME MAY BE SET ASIDE AND DIRECT THE LD. CIT(A) TO ADJUDICATE THE APPEAL AFRESH IN ACCORDANCE WITH LAW. 3 . ON THE OTHER HAND, LD.DR HAS NOT RAISED ANY OBJECTION. 4 . IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE , WE ARE OF THE OPINION THAT LD. CIT(A) GAVE A VERY SHORT TIME THEREFORE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) . BY CONSIDERING THE INTEREST OF JUSTICE AND PRINCIPLES OF NATURAL JUSTICE, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND DIRECT HIM TO ADJUDICATE THE APPEAL AFRESH IN ACCORDANCE WITH LAW AFTER GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON THE DATE GIVEN FOR HEARING WITHOUT FAIL. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 3 1 S T DAY OF OCT . , 201 9 . S D / - S D / - (V. DURGA RAO) ( D.S. SUNDER SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 3 1 S T OCTOBER , 201 9 . 3 ITA NO. 176/VIZ/2019 ( M/S. AMMIREEDDY OILS PVT. LTD. ) VR/ - COPY TO: 1. THE ASSESSEE M/S. AMMIREDDY OILS (P) LTD., D.NO. 13 - 189, ANAPARTHY, EAST GODAVARI DISTRICT. 2. THE REVENUE ACIT, CIRCLE - 1, KAKINADA 3. THE PR. CIT - 2, VISAKHAPATNAM . 4. THE CIT(A) - 6, HYDERABAD. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.