Sri Uppalapati Manikyala Rao, Eluru V. The Income Tax Officer, Ward-2, , Eluru

ITA 256/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2767 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 07-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN
• 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 I . T . A . NO. 256/VIZ/2019 (ASST. YEAR : 20 1 0 - 1 1 ) UPPALAPATI MANIKYALA RAO, D.NO. 2 - 49, GANGANNGUDEM, DENDULURU MANDALAM, ELURU . VS. ITO, WARD - 2 , ELURU . PAN NO. AAOPU 4522 H (APP ELLANT ) (RESPONDENT) ASSESSEE BY : SHRI C.SUBRAHMANYAM, FCA DEPARTMENT BY : SMT. U.MINI CHANDRAN , SR. DR DATE OF HEARING : 17 / 0 3 /2020 . DATE OF PRONOUNCEMENT : 17 / 0 3 /20 20 . 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) - 11 , HYDERABAD , DATED 2 8 /0 2 /201 9 FOR THE ASSESSMENT YEAR 20 1 0 - 11 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD.AR HAS SUBMITTED THAT ASSESSEES COUNSEL COULD NOT ATTEND BEFORE THE LD.CIT(A) DUE TO THE CIRCUMSTANCES BEYOND HIS CONTROL AND FILED AN ADJOURNMENT LETTER, WHICH WAS REJECTED AND PASSED EXPARTE ORDER 2 ITA NO. 256/VIZ/2019 ( UPPALAPATI MANIKYALA RAO ) AND SUBMITTED THAT ORDER PASSED BY THE LD. CIT(A) MAY BE RECALLED AND ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE . 3 . LD.DR STRONGLY SUPPORTED THE ORDER PASSED BY THE LD.CIT(A). 4 . WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD . WE ARE OF THE OPINION THAT IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). THEREFORE, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND DIRECT HIM TO ADJUDICAT E THE APPEAL ON MERITS AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD.CIT(A) ON THE DATE IS GIVEN FOR HEARING WITHOUT FAIL. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 7 T H DAY OF MARCH , 2020 . (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 7 T H MARCH , 20 20 . VR/ - 3 ITA NO. 256/VIZ/2019 ( UPPALAPATI MANIKYALA RAO ) COPY TO: 1. THE ASSESSEE - UPPALAPATI MANIKYALA RAO, D.NO. 2 - 49, GANGANNGUDEM, DENDULURU MANDALAM, ELURU. 2. THE REVENUE ITO, WARD - 2, ELURU. 3. THE PR. CIT (CENTRAL), RAJAHMUNDRY 4. THE CIT(A) - 11 , HYDERABAD. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.