ITO, Ward-1(1), Guntur V. Kunduru Rama Devi, Guntur

ITA 20/VIZ/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2997 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 19-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEBA KUMAR SONAWAL

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. 2 0 / VIZ /201 8 (ASST. YEAR : 20 13 - 14 ) ITO, WARD - 1(1), GUNTUR. V S . SMT. KUNDURU RAMA DEVI, PROP : KVS COTTON GINNING MILL, D.NO. 658/1, WORKERS COLONY, NALLACHERUVU, ETUKURU ROAD, GUNTUR. PAN NO. ANJPK 0282 G (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADV OCATE . DEPARTMENT BY : SHRI DEBA KUMAR SONAWAL , CIT DR DATE OF HEARING : 06 / 0 8 /201 8 . DATE OF PRONOUNCEMENT : 17 / 08 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , GUNTUR , DATED 0 8 /0 1 /201 8 FOR THE ASSESSMENT YEAR 20 13 - 14 . 2. GROUND NOS. 1 & 5 ARE GENERAL IN NATURE, NO ADJUDICATION IS REQUIRED, THEREFORE, SAME ARE DISMISSED . 3 . GROUND NO.2 RELATES TO LD. CIT(A) OUGHT NOT TO GIVE OPPORTUNITY TO THE ASSESSEE TO SUBSTAN TIATE HER CASE. 4 . WE FIND THAT LD. CIT(A) HAS A DISCRETION TO PROVI D E AN OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE H ER CASE AND 2 ITA NO. 2 0 /VIZ/201 8 ( SMT. KUNDURU RAMA DEVI ) THEREFORE, THE POWER OF THE LD. CIT(A) CANNOT BE QUESTIONED. THUS, THIS GROUND OF APPEAL RAISED BY THE REVENUE IS DISMISSED. 5 . GROUND NO S . 3 & 4 RELATE TO VIOLATION OF 46A OF THE IT RULES, 1962. 6 . W E FIND THAT THE LD. CIT(A) HAS NOT VIOLATED RULE 46A, T HEREFORE , THIS GROUND OF APPEAL RAISED BY THE REVENUE IS DISMISSED. 7 . IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 7 T H DAY OF AUGUST , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 7 T H AUGUST , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE SMT. KUNDURU RAMA DEVI, PROP : KVS COTTON GINNING MILL, D.NO. 658/1, WORKERS COLONY, NALLACHERUVU, ETUKURU ROAD, GUNTUR. 2. THE REVENUE ITO, WARD - 1(1), GUNTUR. 3. THE PR. CIT , GUNTUR. 4. THE CIT(A) - 1, GUNTUR. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.