Changanti Satyanarayana, Narsapur V. THE ITO, WARD - 1, Palakol

ITA 199/VIZ/2014

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9472 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-08-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 08-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SONAWAL
• Keywords: Set aside

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. 199 / VIZ /201 4 (ASST. YEAR : 2009 - 10 ) CHAGANTI SATYANARAYANA, MISSION HIGH SCHOOL ROAD, ROYAPETA, NARSAPUR, WEST GODAVARI DISTRICT . V S . IT O , WARD - 1, PALAKOL . PAN NO. ADJPC 5570 H (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI D.K. SONAWAL CIT DR DATE OF HEARING : 16 / 1 2 /201 9 . DATE OF PRONOUNCEMENT : 08 / 01 /20 20 . O R D E R PER V. DURGA RAO , JUDICIAL MEMBER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX , RAJAHMUNDRY , DATED 24 /0 3 /201 4 FOR THE ASSESSMENT YEAR 2009 - 10 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD LD.DR AND ACCORDINGLY PASS THE FOL LO WING ORDER. 3 . IN THIS APPEAL, THE LD. CIT SET ASIDE THE ASSESSMENT ORDER ON THE GROUND THAT ASSESSING OFFICER HAS NOT EXAMINED CERTAIN ISSUES 2 ITA NO. 199/VIZ/2014 ( CHAGANTI SATYANARAYANA ) AND THEREFORE ORDER PASSED BY THE ASSESSING OFFICER IS ERR O NEOUS AND PREJUDICIAL TO THE INTEREST OF THE REVENUE. IN HIS ORDER , HE HAS MENTIONED THAT ASSESSING OFFICER HAS TO REDO THE ASSESSMENT IN ACCORDANCE WITH LAW , HOWEVER, WE FIND FROM THE LAST PARAGRAPH OF HIS ORDER THAT HE DIRECTED THE ASSESSING OFFICER TO PASS CONSEQUENTIAL ORDER IN VIEW OF THE DISCUSSIONS MADE IN HIS ORDER. IF THE ASSESSING OFFICER HAS TO PASS THE CONSEQUENTIA L ORDER , THE QUESTION OF REDO THE ASSESSMENT AND GIVING OPPORTUNITY TO THE ASSESSEE DOES NOT ARISE. THUS, WE FIND THAT THE ORDER OF THE LD.COMMISSIONER IN PARAGRAPH 17 IS NOT CLEAR, THEREFORE , WE ARE OF THE OPINION THAT THE ORDER OF THE LD.CO M MISSIONER HAS TO BE MODIFIED. ACCORDING L Y, WE SET ASIDE THE ORDER PASSED BY THE LD.COMMISSIONER AND DIRECT THE ASSESSING OFFICER TO REDO THE ASSESSMENT AFTER GIVING OPPORTUNITY TO THE ASSESSEE IN ACCORDANCE WITH LAW. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSE. 4 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 8 T H DAY OF JANUARY , 2020 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 0 8 T H JANUARY , 20 20 . 3 ITA NO. 199/VIZ/2014 ( CHAGANTI SATYANARAYANA ) VR/ - COPY TO: 1. THE ASSESSEE CHAGANTI SATYANARAYANA, MISSION HIGH SCHOOL ROAD, ROYAPETA, NARSAPUR, WEST GODAVARI DISTRICT. 2. THE REVENUE - ITO, WARD - 1, PALAKOL. 3. THE CIT, RAJAHMUNDRY . 4. THE D.R . , VISAKHAPATNAM. 5. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.