Mee Tummidi Brothers, Rajamahendravaram V. The Income Tax Officer, Ward-2, , Rajamahendravaram

ITA 277/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6804 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 13-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 2 77 / VIZ /201 9 (ASST. YEAR : 20 1 0 - 1 1 ) M/S. MEE TUMMIDI BROTHERS, D.NO. 17 - 7 - 21/1, FOR GATE, RAJAMAHENDRAVARAM. V S . IT O , WARD - 2 , RAJAMAHENDRAVARAM . PAN NO. AALFM 1737 H (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADV OCATE . DEPARTMENT BY : SHRI B . RAMA KRISHNA , SR. DR DATE OF HEARING : 04 / 02 /20 20 . DATE OF PRONOUNCEMENT : 07 / 0 2 /20 20 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , RAJAMAHENDRAVARAM , DATED 26 /0 3 /201 9 FOR THE ASSESSMENT YEAR 20 1 0 - 11 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ASSESSEE FILED A PAPER BOOK BEFORE THE LD. CIT(A) AND THE LD. CIT(A) WITHOUT CONSIDERING THE PAPER BOOK CONSISTING OF PAGE NO.1 TO 5 , SIMPLY CONFIRMED THE ORDER OF THE ASSESSING OFFICER AND THEREFORE SUBMITTED THAT ISSUE MAY BE REMITTED BACK TO THE LD. CIT(A) TO ADJUDICATE THE APPEAL AFRESH . 2 ITA NO. 277 /VIZ/2019 ( M/S. MEE TUMMIDI BROTHERS ) 3 . ON THE OTHER HAND, LD.DR STRONGLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 4 . I HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE ORDER OF THE LD. CIT(A) . I FIND THAT LD. CIT(A) SIMPLY CONFIRMED THE ORDER OF THE ASSESSING OFFICER . I FIND THAT ASSESSEE HAS FILED A PAPER BOOK WHICH IS NOT AT ALL CONSIDERED BY THE LD. CIT(A), THUS IN MY OPINION, ORDER PASSED BY THE LD. CIT(A) HAS TO BE SET ASIDE . ACCORDINGLY, SET ASIDE TO THE LD. CIT(A) WITH A DIRECTION TO PASS ORDER S AFRESH AFTER CONSIDERING THE PAPER BOOK FILED BY THE ASSESSEE . THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 7 T H DAY OF FEB . , 20 20 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 0 7 T H FEBRUARY , 20 20 . VR/ - 3 ITA NO. 277 /VIZ/2019 ( M/S. MEE TUMMIDI BROTHERS ) COPY TO: 1. THE ASSESSEE M/S. MEE TUMMIDI BROTHERS, D.NO. 17 - 7 - 21/1, FOR GATE, RAJAMAHENDRAVARAM. 2. THE REVENUE - ITO, WARD - 2, RAJAMAHENDRAVARAM. 3. THE PR. CIT , RAJAMAHENDRAVARAM. 4. THE CIT(A) , RAJAMAHENDRAVARAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.