Sadhu Venkata Styanarayana, Vijayawada V. THE CIT, Vijayawada

ITA 240/VIZ/2015

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 9762 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 05-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T S N MURTHY
• Assessee Lawyers: N O N E
• Section: 143(3); 263

Judgement Text

ITA NO.240/VIZAG/2015 SADHU VENKATA SATYANARAYANA, VIJAYAWADA 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER ./I.T.A.NO.240/VIZAG/2015 ( / ASSESSMENT YEAR: 2009-10) SADHU VENKATA SATYANARAYANA VIJAYAWADA VS. CIT(A), VIJAYAWADA [PAN: AEVPS1391B ] ( / APPELLANT) ( ! / RESPONDENT) / APPELLANT BY : N O N E / RESPONDENT BY : SHRI T.S.N. MURTHY, DR / DATE OF HEARING : 28.09.2016 / DATE OF PRONOUNCEMENT : 27.10.2016 / 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), VIJAYAWADA DATED 15.4.2015 FOR THE ASSESSME NT YEAR 2009-10. 2. THE ASSESSEE FILED A RETURN OF INCOME BY DECLARI NG TOTAL INCOME OF ` 2,01,410/-. THE RETURN FILED BY THE ASSESSEE WAS PROCESSED INITIALLY U/S 143(1) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS 'THE ACT'), ITA NO.240/VIZAG/2015 SADHU VENKATA SATYANARAYANA, VIJAYAWADA 2 THEREAFTER BY ISSUING A NOTICE, ASSESSMENT WAS COMP LETED U/S 143(3) OF THE ACT BY DETERMINING TOTAL INCOME AT ` 3,06,500/-. SUBSEQUENTLY, THE LD. COMMISSIONER BY EXERCISING THE POWER U/S 263 OF THE ACT ISSUED A SHOW CAUSE NOTICE AND SET ASIDE THE ASSESSMENT ORDE R PASSED BY THE A.O. U/S 143(3) OF THE ACT AND DIRECTED HIM TO RE-D O THE ASSESSMENT. CONSEQUENT TO THE ORDER PASSED U/S 263 OF THE ACT B Y THE LD. COMMISSIONER, THE A.O. AGAIN COMPLETED ASSESSMENT U /S 143(3) R.W.S. 263 OF THE ACT. 3. ON BEING AGGRIEVED, ASSESSEE CARRIED MATTER IN A PPEAL BEFORE THE LD. CIT(A). THE LD. CIT(A) SIMPLY DISMISSED THE AP PEAL FILED BY THE ASSESSEE AGAINST THE ORDER PASSED BY A.O. U/S 143(3 ) R.W.S. 263 OF THE ACT, FOR THE REASON THAT THE A.O. HAS PASSED THE CO NSEQUENTIAL ORDER AS PER THE DIRECTIONS OF CIT U/S 263 OF THE ACT. SINC E THE CIT IS OF THE EQUAL RANK OF CIT(A), SHE CANNOT ENTERTAIN THE APPE AL FILED BY THE ASSESSEE. I DO NOT SEE ANY MERITS IN THE ORDER OF THE LD. CIT(A) FOR THE REASON THAT AS PER THE PROVISIONS OF SECTION 246A O F THE ACT, ANY ORDER PASSED U/S 143(3) OF THE ACT, WHETHER OR NOT THAT O RDER PASSED WAS AS PER THE DIRECTIONS OF SECTION 263 OF THE ACT, THE F IRST APPEAL ALWAYS LIES WITH THE CIT(A). THEREFORE, I AM OF THE VIEW THAT THE CIT(A) IS ERRED IN NOT ADJUDICATING THE APPEAL ON MERITS. HENCE, I SE T ASIDE THE ORDER PASSED BY THE CIT(A) AND DIRECT HIM TO ADJUDICATE T HE ISSUE ON MERITS. ITA NO.240/VIZAG/2015 SADHU VENKATA SATYANARAYANA, VIJAYAWADA 3 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 27 TH OCT16. SD/- ( . ) (V. DURGA RAO) /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 27.10.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT SRI SADHU PULLAIAH SON, PROP: SA DHU VENKATA SATYANARAYANA, D.NO.11-55-21, MARWADI TEMPLE STREET , VIJAYAWADA-522 001. 2. / THE RESPONDENT THE CIT(A), VIJAYAWADA 3. ) / THE CIT, VIJAYAWADA 4. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 5 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM