M/s. N.Nageswara Rao & Co., Visakhapatnam V. The Asst. CIT, Visakhapatnam

ITA 221/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6686 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 18-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S ARAVINDAKSHAN
• 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. 221 / VIZ /201 7 (ASST. YEAR : 20 0 7 - 0 8 ) M/S. N. NAGESWARA RAO & CO., D.NO. 26 - 26 - 22, CHAITANYANAGAR, OLD GAJUWAKA, VISAKHAPATNAM. V S . A CIT, CIRCLE - 5 (1), VISAKHAPATNAM. PAN NO. AAEFN 7184 N (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI R.S. ARAVINDAKSHAN SR. DR DATE OF HEARING : 14 / 0 9 /201 7 . DATE OF PRONOUNCEMENT : 14/ 0 9 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , GUNTUR , DATED 20 / 12 /201 6 FOR THE ASSESSMENT YEAR 200 7 - 0 8 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, WE FIND THAT THE LD.CIT(A) PASSED AN EXPARTE ORDER. BY CONSIDERING THE ABOVE, IN THE INTEREST OF JUSTICE AND ALSO FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, WE ARE OF THE OPINION THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO MEET THE ENDS OF JUSTICE. ACCORDINGLY, THE ORDER PASSED BY THE LD. CIT(A) IS SET ASIDE AND THE MATTER IS REMITTED BACK TO THE FILE OF 2 ITA NO. 221 /VIZ/2017 ( M/S. N. NAGESWARA RAO & CO. ) THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING AFFORDABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. O RDER PRONOUNCED IN THE OPEN COURT ON TH IS 14 TH DAY OF SEP . , 201 7 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14 TH SEPTEMBER , 201 7 . VR/ - COPY TO: 1. THE ASSESSEE - M/S. N. NAGESWARA RAO & CO., D.NO. 26 - 26 - 22, CHAITANYANAGAR, OLD GAJUWAKA, VISAKHAPATNAM. 2. THE REVENUE ACIT, CIRCLE - 5(1), VISAKHAPATNAM. 3. THE P CIT - II, VISAKHAPATNAM. 4. THE CIT(A) - 1, GUNTUR. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.