Sri Sabbella Srinivasa Reddy alias Chanti Babu, Gollala Mamidada, E.G.Dt. V. The ACIT, Central Circle, Rajahmundry

ITA 198/VIZ/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 0700 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 22-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBRATA SARKAR
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO.194 TO 199/VIZAG/2010 ASSESSMENT YEARS : 2002-03 TO 2007-08 RESPECTIVELY SRI SABBELLA SRINIVASA REDDY ALIAS CHANTI BABU, GOLLALA MAMIDADA, E.G. DIST. ACIT, CENTRAL CIRCLE RAJAHMUNDRY (APPELLANT) VS. (RESPONDENT) PAN NO.BHSPS 9986H APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI SUBRATA SARKAR, DR ORDER PER BENCH:- THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAIN ST THE CONSOLIDATED ORDER OF THE CIT(A) PERTAINING TO THE ASSESSMENT YE ARS 2002-03 TO 2007-08 ON VARIOUS GROUNDS BUT THEY ALL RELATE TO AN EX-PAR TE ORDER OF THE CIT(A) PASSED WITHOUT AFFORDING A PROPER OPPORTUNITY OF BE ING HEARD TO THE ASSESSEES. DURING THE COURSE OF HEARING OF THE APP EAL, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THESE APPEALS WERE INITIALLY FILED WITH THE CIT(A)-I, HYDERABAD, BUT LATER ON IT WAS TRANSFERRED TO CIT(A), RAJAHMUNDRY. AFTER TRANSFER THE ASSESSEE DID NOT RECEIVE ANY NOT ICE OF HEARING FROM THE CIT(A) AND CIT(A) AFTER HAVING OBSERVED THAT VARIO US NOTICES WERE ISSUED TO THE ASSESSEES, DISMISSED THE APPEAL HAVING PROCEEDE D EX-PARTE. CIT(A) HAS NOT GIVEN ANY FINDINGS ON MERIT IN THE APPEAL. THE LD. COUNSEL FOR THE ASSESSEE FURTHER CONTENDED THAT EVEN THE ASSESSING OFFICER HAS NOT AFFORDED A PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE A ND HAD FRAMED THE ASSESSMENT U/S 144 OF THE ACT. 2. THE LD. D.R. STRONGLY OPPOSED THE CONTENTION OF THE ASSESSEES. 3. HAVING HEARD THE RIVAL SUBMISSIONS AND FROM CARE FUL PERUSAL OF RECORD WE FIND THAT ON TRANSFER OF THESE APPEALS FROM CIT( A), HYDERABAD TO CIT(A) 2 RAJAHMUNDRY, THE ASSESSEE WAS NOT SERVED WITH THE N OTICE OF HEARING AS NO EVIDENCE IS PLACED ON RECORD BY THE CIT(A) IN THIS REGARD. CIT(A) HAS PROCEEDED EX-PARTE AND DISMISSED THE APPEAL WITHOUT DEALING THE ISSUE ON MERIT. WE HAVE ALSO CAREFULLY PERUSED THE ORDER OF THE A.O. AND WE FIND THAT A.O. HAS NOT ADJUDICATED THE ISSUE PROPERLY AFTER A FFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEES. HE HAS ALSO FRAMED T HE ASSESSMENT U/S 144 OF THE ACT. UNDER THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE WAS NOT AFFORDED A PROPER OPPORTUNITY OF BEING HEAR D BY THE LOWER AUTHORITIES. WE THEREFORE SET ASIDE THE ORDER OF T HE CIT(A) AND RESTORE THE MATTER TO THE FILE OF THE A.O. WITH THE DIRECTION T O FRAME THE ASSESSMENT DE- NOVO AFTER AFFORDING PROPER OPPORTUNITY OF BEING HE ARD TO THE ASSESSEES. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE AL LOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 19.5.2010 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 19 TH MAY, 2010 COPY TO 1 SRI SABBELLA SRINIVASA REDDY ALIAS CHANTI BABU, S /O SATYANARAYANA REDDY, 14-43/A, L.N. PURAM, GOLLALAMAMIDADA, EAST GODAVARI DISTRICT 2 THE ACIT, CENTRAL CIRCLE, RAJAHMUNDRY 3 THE CIT, RAJAHMUNDRY 4 THE CIT(A), RAJAHMUNDRY 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM