The Kakinada Co- Operative Building Society Ltd, Kakinada V. The Dy. CIT, Kakinada

ITA 241/VIZ/2017

• Counselvise Citation: [2019] 114 COUNSELVISE.COM (IT) 2240 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 27-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Assessee Lawyers: C V S MURTHY
• Keywords: Set aside
• Section: 80P; 201

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 41 / VIZ /201 7 (ASST. YEAR : 200 8 - 0 9 ) THE KAKINADA CO - OPERATIVE BUILDING SOCIETY LTD., 13 - 4 - 13, RAMAYYA STREET, SURYARAOPET , KAKINADA. V S . D CIT, CIRCLE - 1, KAKINADA . PAN NO. A AAAT 7000 L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C.V.S. MURTHY , FC A. DEPARTMENT BY : SHRI B.RAMA KRISHNA, SR. DR DATE OF HEARING : 14 / 1 1 /201 9 . DATE OF PRONOUNCEMENT : 20 / 1 1 /201 9 . 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 (APPEALS) - 1 , GUNTUR , DATED 21 / 12 /201 6 FOR THE ASSESSMENT YEAR 200 8 - 0 9 . 2. WHEN THIS APPE AL IS TAKEN UP FOR HEARING, LD.AR HAS SUBMITTED THAT LD. CIT(A) SIMPLY DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT ADJUDICATING THE SAME ON MERITS ON THE GR O UND THAT NO WRITTEN SUBMISSIONS WERE FILED . HE SUBMITTED THAT THE ORDER OF THE LD. CIT(A) MAY BE RECALLED AND REMIT THE MATTER BACK 2 ITA NO. 241 /VIZ/2017 ( THE KAKINADA CO - OP. BUILDING SOCIETY LTD. ) TO THE LD. CIT(A) TO ADJUDICATE THE APPEAL ON MERITS AFRESH IN ACCORDANCE WITH LAW . 3 . ON THE OTHER HAND, LD.DR STRONGLY OPPOSED TO RECALL OF THE ORDER OF THE LD. CIT(A) AND SUBMITTED THAT ASSESSEE HAS NOT APPEARED AT ALL BEFORE THE LD. CIT(A), THEREFORE LD. CIT(A) HAS NO OPTION EXCEPT TO DISMISS THE APPEAL. T HEREFORE PRAYED THAT NO T TO RECALL THE ORDER OF THE LD. CIT(A) . 4 . WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH ORDERS OF THE AUTHORITIES BELOW. 5. IN THIS CASE, THE LD. CIT(A) HAS GIVEN 03 OPPORTUNITIES ON 14/10/2016, 25/10/2016 & 21/11/2016 , BUT ASSESSEE HAS NOT APPEARED BEFORE HIM . THEREFORE, LD. CIT(A) DISMISSED THE APPEAL SIMPLY WITHOUT ADJUDICATING THE SAME ON MERITS. WE FIND THAT LD.CIT(A) IS BEING A QUASI JUDICIAL AUTHORITY , IT IS THE DUTY OF HIM TO ADJUDICATE THE APPEAL ON MERITS , BU T HE CANT SIMPLY DISMISS THE SAME ON THE GROUND OF NON - FILING OF WRITTEN SUBMISSIONS. THUS, WE FIND THAT THE ORDER PASSED BY THE LD. CIT(A) HAS TO BE SET ASIDE. ACCORDINGLY, WE SET ASIDE THE ORDER OF THE LD. CIT(A) . 6 . INSOFAR AS ONE OF THE ISSUES IN RESPECT OF CLAIM OF SECTION 80P IS CONCERNED , WE HAVE ALREADY DECIDED THIS ISSUE IN THE A.YS. 2010 - 11, 12011 - 12 & 2012 - 13 , WHEREIN ASSESSEE HIMSELF 3 ITA NO. 241 /VIZ/2017 ( THE KAKINADA CO - OP. BUILDING SOCIETY LTD. ) WITHDR E W THE CLAIM OF SECTION 80P BEFORE THE ASSESSING OFFICER. BY CONSIDERING THE SAME , WE JUSTIFIED T HE ACTION OF THE ASSESSING OFFICER IN REJECTING THE CLAIM OF SECTION 80P, THEREFORE WE DIRECT THE LD. CIT(A) TO ADJUDICATE THE APPEAL ON MERITS KEEPING IN VIEW OF OUR ABOVE OBSERVATIONS AND PASS THE ORDERS IN ACCORDANCE WITH LAW AFTER GIVING AFFORDABLE OPP ORTUNITY OF HEARING TO THE ASSESSEE. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 7 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATI S TICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 0 T H DAY OF NOV . , 201 9 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 0 T H NOVEMBER , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE THE KAKINADA CO - OPERATIVE BUILDING SOCIETY LTD., 13 - 4 - 13, RAMAYYA STREET, SURYARAOPET, KAKINADA. 2. THE REVENUE DCIT, CIRCLE - 1, KAKINADA. 3. THE PR. CIT - II, VISAKHAPATNAM. 4. THE CIT(A) - 1, VISAKHAPATNAM . 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.