Kasinathan Ravishankar, Secundarabad V. The Income Tax Officer, Ward-1(1), , Vijayawada

ITA 193/VIZ/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2028 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 09-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Keywords: Principle of natural justice; Set aside

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 93 / VIZ /2020 (ASST. YEAR : 20 17 - 1 8 ) KASINATHAN RAVI SHANKAR , FLAT NO. 202, RIDGE WOOD RESIDENCY, ASWINI COLONY, WEST MARREDPALLY, SECUNDERABAD. V S . IT O , WARD - 1(1) , VIJAYAWADA . P AN NO. AEAPK 9110 P (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) , VIJAYAWADA , DATED 2 7 /0 4 /20 19 FOR THE A .Y. 20 1 7 - 1 8 . 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 , HENCE, 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, LD . DR HAS NOT RAISED ANY OBJECTION. 4 . I HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 2 ITA NO. 193 /VIZ/2020 ( KASINATHAN RAVI SHANKAR ) 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. 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 NOVEMBER , 20 20 . VR/ - COPY TO: 1. THE ASSESSEE - KASINATHAN RAVI SHANKAR, FLAT NO.202, RIDGE WOOD RESIDENCY, ASWINI COLONY, WEST MARREDPALLY, SECUNDERABAD. 2. THE REVENUE ITO, WARD - 1(1) , VIJAYAWADA . 3. THE P R. CIT, VIJAYAWADA . 4. THE CIT(A) , VIJAYAWADA . 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.