The Salur Cooperative Urban Bank Limited, Salur V. The Income Tax Officer, Ward-2, , Vizianagaram

ITA 249/VIZ/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8162 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 06-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P SRINIVASA MURTHY
• Assessee Lawyers: C V S MURTHY
• Keywords: Principle of natural justice; Set aside

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. 249 / VIZ /201 9 (ASST. YEAR : 20 09 - 1 0 ) THE SALUR CO - OPERATIVE URBAN BANK LTD., SALUR, VIZIANAGARAM DISTRICT. V S . IT O , WARD - 2 , VI ZIANAGARAM . P AN NO. AAABT 2678 R (APPELLANT) (RESPONDENT) ASSESSEE BY : SRI C.V.S. MURTHY CA DEPARTMENT BY : SRI P.SRINIVASA MURTHY , SR. DR DATE OF HEARING : 16 / 0 7 /201 9 . DATE OF PRONOUNCEMENT : 19 / 07 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 6 , HYDERABAD , DATED 01 /0 3 /201 9 FOR THE A .Y. 20 09 - 1 0 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, L D. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A) , PASSED AN EX - PARTE ORDER WITHOUT CONSIDERING THE MERITS OF THE CASE AND PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 3 . ON THE OTHER HAND, LD . DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT AS MANY AS OPPORTUNITIES HAVE BEEN GRANTED BY 2 ITA NO. 249 /VIZ/201 9 ( THE SALUR CO - OPERATIVE URBAN BANK LTD. ) THE LD. CIT(A), BUT OF NO AVAIL. THEREFORE, NO FURTHER OPPORTUNITY IS REQUIRED TO BE GIVEN TO THE ASSESSEE AND REQUESTED TO CONFIRM THE ORDER OF THE LD. CIT(A) . 4 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 5 . WE FIND THAT LD. CIT(A) PASSED EX - PARTE ORDER INSTEAD OF PASSING THE ORDERS ON MERITS OF THE CASE THOUGH ASSESSEE HAS NOT APPEARED BEFORE HIM . T HEREFORE , K EEPING IN VIEW OF THE SUBMISSION S MADE BY THE L D. AR AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ON E MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PURSUE THE APPEAL. THUS, WE SET ASIDE THE ORDER PASSED BY THE LD.CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) DIRECTING HIM TO DECIDE THE ISSUE AFRESH AFTER GIVING AFFORDABLE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WHEN THE DATE IS GIVEN FOR HEARING. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE S . ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 1 9 T H DAY OF JULY , 201 9 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 9 T H JU LY , 201 9 . VR/ - 3 ITA NO. 249 /VIZ/201 9 ( THE SALUR CO - OPERATIVE URBAN BANK LTD. ) COPY TO: 1. THE ASSESSEE - THE SALUR CO - OPERATIVE URBAN BANK LTD., SALUR, VIZIANAGARAM DISTRICT. 2. THE REVENUE ITO, WARD - 2 , VI ZIANAGARM . 3. THE P R. CIT - 1 , VISAKHAPATNAM . 4. THE CIT(A) - 6 , HYDERABAD . 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.