The West Godavari District Cooperative Marketing Society Limited, , Eluru V. The Income Tax Officer, Ward-2, , Eluru

ITA 185/VIZ/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2027 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 21-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Keywords: Principle of natural justice; Set aside
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 1 8 5 / VIZ /2020 (ASST. YEAR : 20 13 - 1 4 ) THE WEST GODAVARI DISTRICT CO - OPERATIVE MARKETING SOCIETY LTD., D.NO. 25 - 5 - 20, OPP. FIRE STATION, NARASIMHA RAO PET, ELURU , WEST GODAVRI DISTRICT. V S . IT O , WARD - 2 , ELURU . P AN NO. AAAAT 7717 Q (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADVOCATE DEPARTMENT BY : SHRI B.RAMA KRISHNA SR. DR DATE OF HEARING : 26 / 11 /20 20 . DATE OF PRONOUNCEMENT : 27 / 11 /2020 . O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A) , HYDERABAD - 10 , DATED 22 /0 7 /2020 FOR THE A .Y. 20 13 - 1 4 . 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 DUE TO NON - APPEARANCE OF THE ASSESSEE , HENCE, PRAYED THAT MATTER MAY BE SET ASIDE TO THE LD.CIT(A) AND ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 2 ITA NO. 185 /VIZ/2020 ( THE WEST GOVADARI DISTRICT CO - OP. MARKETING SOCIETY LTD. ) 3 . ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT AS MANY AS OPPORTUNITIES HAVE BEEN GRANTED BY THE LD. CIT(A), BUT OF NO AVAIL. THEREFORE, NO FURTHER OPPORTUNITY IS REQUIRED TO BE GIVEN TO THE ASSESSEE AND REQUESTED TO CONFIRM THE ORDER OF THE LD. CIT(A) . 4 . I HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 5 . I FIND THAT LD. CIT(A) PASSED EX - PARTE ORDER AND THEREFORE K EEPING IN VIEW OF THE SUBMISSION S MADE BY THE L EARNED COUNSEL FOR THE ASSESSEE AND ALSO BY 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 AP P EAL 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 2 7 T H DAY OF NOV. , 20 20 S D / - (V. DURGA RAO) JUDICIAL MEMBER DATED : 2 7 T H N OVEMBER , 20 20 . 3 ITA NO. 185 /VIZ/2020 ( THE WEST GOVADARI DISTRICT CO - OP. MARKETING SOCIETY LTD. ) VR/ - COPY TO: 1. THE ASSESSEE - THE WEST GODAVARI DISTRICT CO - OPERATIVE MARKETING SOCIETY LTD., D.NO. 25 - 5 - 20, OPP. FIRE STATION, NARASIMHA RAO PET, ELURU, WEST GODAVRI DISTRICT. 2. THE REVENUE ITO, WARD - 2 , ELURU . 3. THE P R. CIT, RAJAHMUNDRY . 4. THE CIT(A) , HYDERABAD - 10 . 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.