Adireddy Sanyasi Rao, Veeravasaram V. The Income Tax Officer, Ward-1, , Bhimavaram

ITA 19/VIZ/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1791 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 17-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER . / I . T .A.NO. 19 /VIZ/20 1 9 ( / ASSESSMENT YEAR: 2013 - 14 ) ADIREDDY SANYASI RAO P.P.ROAD, VEERAVASARAM WEST GODAVARI DIST. [PAN : A CFPA0553K ] VS. INCOME TAX OFFICER WARD - 1 BHIMAVARAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI SIVA RAM KUMAR , AR / RESPONDENT BY : S HRI D.K.SONOWAL, DR / DATE OF HEARING : 20 . 03 .201 9 / DATE OF PRONOUNCEMENT : 22 .0 3 .2019 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] , RAJA MAHENDRAVARAM VIDE ITA NO.10021/2015 - 16/CIT(A)/RJY DATED 2 7 .0 9 .2018 FOR ASSESSMENT YEAR (A.Y.) 20 1 3 - 1 4 . 2 I.T.A. NO . 1 9 /VIZ/201 9 ADIREDDY SANYASI RAO, VEERAVASA RA M 2. DELAY. THERE WAS DELAY OF 6 DAYS IN FILING THE APPEAL. THE ASSESSEE FILED CONDONATION PETITION REQUESTING TO CONDONE THE DELAY. WE HAVE GONE THRO UGH THE PETITION FILED BY THE ASSESSEE AND AFTER HEARING BOTH THE SIDES, THE DELAY IN FILING THE APPEAL IS CONDONED. 3. ALL THE GROUNDS OF APPEAL ARE RELATED TO THE DISMISSAL OF APPEAL BY THE LD.CIT(A) EX - PARTE WITHOUT GOING INTO THE MERITS. IN THIS CASE , THE ITO, WARD - 1, BHIMAVARAM HAS LEVIED PENALTY U/S 271B BY AN ORDER DATED 21.01.2015 AGAINST WHICH THE ASSESSEE FILED APPEAL BEFORE THE CIT(A) AND THE LD.CIT(A) DISMISSED THE APPEAL FOR NON - PROSECUTION . 4. AGAINST THE ORDER OF THE LD.CIT(A), THE ASSESSEE FILED APPEAL BEFORE THIS TRIBUNAL. DURING THE APPEAL HEARING, THE LD.AR ARGUED THAT THE LD.CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT GOING INTO THE MERITS. THE LD.AR FURTHER SUBMITTED THAT IN SPI TE OF RAISING VARIOUS GROUNDS IN APPEAL THE LD.CIT(A) DID NOT ADJUDICATE THE GROUNDS RAISED BY THE ASSESSEE, THEREFORE, REQUESTED TO REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION ADJUDICATE THE CASE ON MERITS. 3 I.T.A. NO . 1 9 /VIZ/201 9 ADIREDDY SANYASI RAO, VEERAVASA RA M 5 . ON THE OTHER HAND, THE LD.DR SUPPORTED THE ORDERS OF THE LOWER AUTHORITIES. 6 . WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIA L PLACED ON RECORD. WE OBSERVE FROM THE LD. CIT(A) S ORDER THAT HE HAS GIVEN SUFFICI ENT OPPORTUNITY TO THE ASSESSEE, B UT THE ASSESSEE DID NOT RESPOND TO THE NOTICES ISSUED BY THE LD.CIT(A),HENCE, HE HAS NO OPTION EXCEPT TO PASS ORDER S EX - PARTE . H OWEVER EVEN IN EX - PARTE ORDER THE LD.CIT(A) REQUIRED TO EXAMINE THE GROUNDS AND DECIDE THE APPEAL GROUND - WISE ON MERITS , BUT NOT PERMITTED TO DISMISS THE APPEAL FOR NON PROSECUTION . THIS VIEW IS UP HELD BY THE HONBLE BOMBAY HIGH COURT IN COMMISSIONER OF INCOME - TAX (CENTRAL), NAGPUR VS PREMKUMAR ARJUNDAS LUTHRA (HUF) * REPORTED IN 69 TAXMANN.COM 407. THEREFORE, WE ARE OF THE CONSIDERED OPINION THE ISSU E NEEDS TO BE REMITTED BACK TO THE FILE OF THE LD.CIT(A) FOR DECIDING THE APPEAL AFRESH ON MERITS. ACCORDINGLY, WE REMIT THE MATTER BACK TO THE FILE OF THE CIT(A) AND DIRECT THE LD.CIT(A) TO DECIDED THE APPEAL AFRESH ON MERITS AFTER GIVING OPPORTUNITY OF B EING HEARD TO THE ASSESSEE.. 4 I.T.A. NO . 1 9 /VIZ/201 9 ADIREDDY SANYASI RAO, VEERAVASA RA M 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND MARCH, 2019. SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER 7 /VISAKHAPATNAM /DATED : 22 .03.2019 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1. / THE ASSESSEE - ADIREDDY SANYASI RAO , P.P.ROAD, VEERAVASARAM WEST GODAVARI DIST. 2. / THE REVENUE INCOME TAX OFFICER, WARD - 1, BHIMAVARAM 3. THE PR. COMMISSIONER OF INCOME TAX , RAJAMAHENDRAVARAM 4. THE COMMISSIONER OF INCOME - TAX (APPEALS), RAJAMAHENDRAVARAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM