Nettimi Udaya Bhaskara Rao, Visakhapatnam V. The Income Tax Officer, Ward-4(2), Visakhapatnam

ITA 230/VIZ/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1136 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 19-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

आयकर अपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER SA No.01-03/Viz/2021 (Arising out of I.T.A. No. 230, 231 & 232/Viz/2020 (ननधधारण वर्ा / Assessment Year :2010-11, 2011-12 & 2012-13) Nettimi Udaya Bhaskara Rao, Visakhapatnam. PAN: ACEPN 5402 F Vs. Income Tax Officer, Ward-4(2), Visakhapatnam (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) आयकर अपील सं./ I.T.A. No.230, 231 & 232/Viz/2020 (ननधधारण वर्ा / Assessment Year :2010-11, 2011-12 & 2012-13) Nettimi Udaya Bhaskara Rao, Visakhapatnam. PAN: ACEPN 5402 F Vs. Income Tax Officer, Ward-4(2), Visakhapatnam (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) आयकर अपील सं./ I.T.A. No.621/Viz/2019 (ननधधारण वर्ा / AY:2012-13) ACIT, Circle-4(1), Visakhapatnam Vs. Nettimi Udaya Bhaskara Rao, Visakhapatnam. PAN: ACEPN 5402 F (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Appellant by : Sri GVN Hari प्रत्यधथी की ओर से / Respondent by : Sri SPG Mudaliar, Sr. AR सुनवधई की तधरीख / Date of Hearing : 04/05/2022 घोर्णध की तधरीख/Date of Pronouncement : 26/05/2022 O R D E R PER S. BALAKRISHNAN, Accountant Member : The captioned stay applications and three appeals are filed by the assessee ( I.T.A.No.230,231&232/Viz/2020) against the orders of 2 the Ld. CIT(A)-2, Guntur emanating from the orders of the ITO, Ward- 4(2), Visakhapatnam passed U/s. 144 r.w.s 147 of the Act for the AY 2010-11, 2011-12 and 2012-13. ITA No. 621/Viz/2019 is filed by the Revenue against the order of the Ld. CIT(A)-2, Guntur for the AY 2012- 13. 2. At the outset, the Ld. AR submitted that in all the three appeals there is a delay of 203 days in filing the appeal before the Tribunal. In this regard the Ld. AR brought our attention to the petition filed by the assessee for condonation of the delay and submitted that the orders of the Ld. CIT(A) were passed on 26/08/2019 whereas the same were obtained by the assessee on 2/3/2020 after submitting a letter to the AO to provide the copies of the Ld. CIT(A) orders. In this regard, the Ld. AR submitted that as per the decision of the Hon’ble Supreme Court in SMW(A) No.3 of 2020, the period of limitation for filing the appeals under general laws and all special laws falling between 15/3/2020 and 28/02/2022 shall be excluded for calculating the delay. Considering the same, we hereby condone the delay of 203 days in filing the present appeals before the Tribunal and proceed to adjudicate the cases on merits. 3. At the outset, on perusal of the orders of the Ld. Revenue Authorities, it is apparent that there was no representation on 3 behalf of the assessee either before the Ld. AO or before the Ld. CIT(A). Considering the same, the Ld. AO passed order U/s. 144 r.w.s 147 of the Act as well the Ld. CIT(A) also passed exparte orders based on the material available on record. In this situation we are of the considered opinion that the orders passed by the Ld. Revenue Authorities are against the principles of natural justice which is enunciated in the doctrine of Audi Alteram Partem which ensures a fair hearing and fair justice to both the parties. The aim of this principle is to give equal opportunity of being heard to both the parties to defend their cases. Considering the same and strictly following the principles of natural justice, we hereby remit back all the appeals to the file of the Ld. AO with a direction to decide the issues involved therein afresh in accordance with law and on merits after providing a reasonable opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to strictly cooperate to the Revenue Authorities in disposing off the appeals failing which the Ld. Revenue Authorities are at liberty to pass appropriate orders in accordance with law and on merits. Accordingly, all the instant appeals (three appeals of the assessee and one appeal of the 4 Revenue) are hereby allowed for statistical purposes. It is ordered accordingly. 4. In the result, three appeals of the assessee and one appeal filed by the Revenue are allowed for statistical purposes. All stay applications filed by assessee become infructuous, hence dismissed. Pronounced in the open Court on the 26 th May, 2022. Sd/- Sd/- (द ु व्वूरु आर.एल रेड्डी) (एस बालाकृ ष्णन) (DUVVURU RL REDDY) (S.BALAKRISHNAN) न्याधयकसदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER Dated : 26.05.2022 OKK - SPS 5 आदेश की प्रनतनलनप अग्रेनर्त/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee – Nettimi Udaya Bhaskara Rao, D.No. 21- 147/1/5, Uma Maheswar Enclavem, Prahaladapuram, Simhachalam, Visakhapatnam. 2. रधजस्व/The Revenue – Income Tax Officer, Ward-4(2), 3 rd Floor, Direct Tax Building, MVP Colony, Visakhapatnam. (ii) ACIT, Circle- 4(1), 3 rd Floor, Direct Tax Building, MVP Colony, Visakhapatnam. 3. The Principal Commissioner of Income Tax-2, Visakhapatnam. 4. आयकर आयुक्त (अपील)/ The Commissioner of Income Tax (A)-2, Guntur. 5. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम/ DR, ITAT, Visakhapatnam 6. गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam