Sri Lella Koteswara Rao, Visakhapatnam V. The ITO, Visakhapatnam

ITA 195/VIZ/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0286 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 07-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C DAS
• Assessee Lawyers: C KAMESWARA RAO
• Keywords: Principle of natural justice

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. 195 / VIZ /201 7 (ASST. YEAR : 20 09 - 1 0 ) LELLA KOTESWARA RAO, # 31 - 6 - 11, KURMANNAPALEM VISAKHAPATNAM. V S . IT O , WARD - 5 ( 1 ) , VISAKHAPATNAM . P AN NO. AAVPL 2964 M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. KAMESWARA RAO CA DEPARTMENT BY : SHRI K.C. DAS SR. DR DATE OF HEARING : 17 / 0 9 /201 8 . DATE OF PRONOUNCEMENT : 17 / 09 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A) - 1 , GUNTUR , DATED 25 / 1 0/201 6 FOR THE A .Y. 20 09 - 1 0 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A) , PASSED AN EX - PARTE ORDER AND 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. 195 /VIZ/201 7 ( LELLA KOTESWARA RAO ) 3 . ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY SERIOUS OBJECTION. 4 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 5 . WE FIND THAT LD. CIT(A) PASSED EX - PARTE ORDER AND THEREFORE K EEPING IN VIEW OF THE SUBMISSION S MADE BY THE L EARNED AUTHORIZED REPRESENTATIVE 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, WE 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 ISSUE 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 OPEN COURT ON TH IS 1 7 T H DAY OF SEP . , 201 8 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 7 T H SEPTEMBER , 201 8 . VR/ - 3 ITA NO. 195 /VIZ/201 7 ( LELLA KOTESWARA RAO ) COPY TO: 1. THE ASSESSEE - LELLA KOTESWARA RAO, # 31 - 6 - 11, KURMANNAPALEM, VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 5(1 ) , VISAKHAPATNAM . 3. THE P R. CIT - 2 , VISAKHAPATNAM . 4. THE CIT(A) - 1 , GUNTUR . 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.