Alla Veena Madhavi, Visakhapatnam V. The Income Tax Officer, Ward-4(1), , Visakhapatnam

ITA 258/VIZ/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8443 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 07-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P SRINIVASA MURTHY
• Keywords: Application of stay; Set aside
• Section: 6

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 STAY APPLICATION N O .58/VIZ/2019 AND ITA NO. 258 / VIZ /201 9 (ASST. YEAR : 20 14 - 15 ) SMT. ALLA VEENA MADHAVI, D.NO. 45 - 2 - 60/2/7 , RAMACHANDRA NAGAR, 80 FEET ROAD , AKKAYYAPALEM , VISAKHAPATNAM. V S . IT O , WARD - 4 (1), VISAKHAPATNAM. PAN NO. AHUPA 4818 M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI P. SRINIVASA MURTHY, SR. DR DATE OF HEARING : 15 / 0 7 /201 9 . DATE OF PRONOUNCEMENT : 17 / 0 7 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER BY FILING S TAY A PPLICATION ASSESSEE SEEKS STAY ON THE DEMAND NOTICE ISSUED BY THE ASSESSING OFFICER U/SEC. 156 OF THE ACT, DATED 29/12/2016 . THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A) , RAJAMAHENDRAVARAM , DATED 18/02/2019 FOR THE A.Y. 2014 - 15. 2 S.A.NO. 58/VIZ/2019 ITA NO. 258/VIZ/2019 ( SMT. ALLA VEENA MADHAVI ) 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) PASSED AN EXPARTE ORDER WITHOUT CONSIDERING THE MERITS OF THE CASE AND SUBMITTED THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). IT IS ALSO SUBMITTED THAT HE HAS NOT APPEARED BEFORE THE LD. CIT(A) BECAUSE HE HAS NOT RECEIVED ANY NOTICE IN RESPECT OF DATE OF HEARING . 3 . ON THE OTHER HAND, LD.DR STRONGLY S UPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 4 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 5. WE FIND THAT THE LD. CIT(A) SIMPLY DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT CONSIDERING THE MERITS OF THE CASE. THE LD.CIT(A) OUGHT TO HAVE PASSED THE ORDERS ON MERITS , THOUGH THE ASSESSEE HAS NOT APPEARED BEFORE HIM. THEREFORE, THE ORDER PASSED BY THE LD. CIT(A) IS SET ASIDE AND REMIT THE MATTER BACK TO HIM TO ADJUDICATE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS ALSO DIRECTED THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) WHEN THE CASE IS FIXED FOR HEARING. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICA L PURPOSES. 3 S.A.NO. 58/VIZ/2019 ITA NO. 258/VIZ/2019 ( SMT. ALLA VEENA MADHAVI ) 6 . SO FAR AS STAY APPLICATION FILED BY THE ASSESSEE IS CONCERNED, IN VIEW OF THE DISPOSAL OF ASSESSEES APPEAL, THERE IS NO SEPARATE ADJUDICATION IS REQUIRED , THEREFORE SAME IS DISMISSED. 7 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE AND THAT OF STAY APPLICATION IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 7 T H DAY OF JU LY , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 7 T H JU LY , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE - SMT. ALLA VEENA MADHAVI, D.NO. 45 - 2 - 60/2/7, RAMACHANDRA NAGAR, 80 FEET ROAD, AKKAYYAPALEM, VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 4(1), VISAKHAPATNAM. 3. THE PR. CIT - 2, VISAKHAPATNAM . 4. THE CIT(A) , RAJAMAHENDRAVARAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.