Appeal Details
Counselvise Citation
[2017] 126 COUNSELVISE.COM (IT) 6710 (ITAT-VISAKHAPATNAM)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 28 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
08-09-2017
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Assessment Year
2011-2012
Appeal Filed On
10-04-2017
Judgement Text
ITA NO.198/VIZAG/2017 THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD., KAKINA DA 1 , , 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.198/VIZAG/2017 ( / ASSESSMENT YEAR: 2011-12) THE DISTRICT CO - OPERATIVE CENTRAL BANK LTD. KAKINADA CIT(A) - 1, GUNTUR [PAN NO. AAAAT4266G ] ( ' / APPELLANT) ( ()' / RESPONDENT) / APPELLANT BY : SHRI G.V.N. HARI, AR / RESPONDENT BY : SHRI M.K. SETHI, DR / DATE OF HEARING : 08.09.2017 / DATE OF PRONOUNCEMENT : 08.09.2017 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST ORDER OF THE CIT(A)-1, GUNTUR DATED 24.10.2016 FOR THE ASSESSMEN T YEAR 2011-12. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) PASSED A N EX-PARTE ORDER ITA NO.198/VIZAG/2017 THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD., KAKINA DA 2 WITHOUT GIVING REASONABLE OPPORTUNITY TO THE ASSESS EE. HE PRAYED THAT THE ORDER PASSED BY THE LD. CIT(A) MAY BE SET ASIDE AND ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 3. ON THE OTHER HAND, THE LD. D.R. HAS NOT RAISED A NY OBJECTION. 4. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. WE FIND THAT IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWI NG THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIV EN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). THUS, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT MATTER BAC K TO THE FILE OF THE LD. CIT(A) AND DIRECTED THE CIT(A) TO DECIDE THE IS SUE DE-NOVO AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT O N 8 TH SEPT17. SD/- SD/- ( . . ' ) ( . ) (D.S. SUNDER SINGH) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER # /VISAKHAPATNAM: ' /DATED : 08.09.2017 VG/SPS ITA NO.198/VIZAG/2017 THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD., KAKINA DA 3 )# *# /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT THE DISTRICT CO-OPERATIVE CENTRA L BANK LTD., NAGAMALLITHOTA, PITHAPURAM ROAD, KAKINADA-530 003. 2. / THE RESPONDENT THE CIT(A)-1, GUNTUR 3. + / THE CIT (TDS), VIJAYAWADA 4. + / THE PRINCIPAL CIT-2, VISAKHAPATNAM 4. # . , . , # / DR, ITAT, VISAKHAPATNAM 5 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM
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