Mutyala Garment Industries Private Limited Company, Visakhapatnam V. The Income Tax Officer, Ward-1, , Anakapalle

ITA 302/VIZ/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3147 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 17-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D MANOJ KUMAR
• Assessee Lawyers: C V S MURTHY
• Keywords: Set aside
• Section: 201; 12

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 S . 302 TO 304 / VIZ /201 9 (ASST. YEAR S : 20 12 - 13 TO 20 14 - 1 5 ) M/S. MUTYALA GARMENT INDUSTRIES PVT. LTD., D.NO. 3 - 2 - 38/A, DURGA LODGE STREET , NARASINGARAO PETA, ANAKAPALLE, VISAKHAPATNAM . V S . IT O , WARD - 1, ANAKAPALLE . PAN NO. A AHCM 1538 M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C.V.S. MURTHY , FC A. DEPARTMENT BY : SHRI D.MANOJ KUMAR, SR. DR DATE OF HEARING : 07 / 1 1 /201 9 . DATE OF PRONOUNCEMENT : 15 / 1 1 /201 9 . O R D E R PER V. DURGA RAO , JUDICIAL MEMBER THESE APPEAL S BY THE SAME ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 9 , HYDERABAD , DATED 1 1 /0 3 /201 9, 1 1 /0 3 /201 9 & 1 5 /0 3 /201 9 FOR THE ASSESSMENT YEARS 20 12 - 13 TO 20 14 - 1 5 RESPECTIVELY . 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, LD.AR HAS SUBMITTED THAT THE LD. CIT(A) SIMPLY DISMISSED THE APPEAL S OF THE 2 ITA NO S . 302 - 304/VIZ/2019 ( M/S. MUTYALA GARMENT INDUSTRIES P. LTD. ) ASSESSEE ON THE GROUND THAT NO WRITTEN SUBMISSIONS HAVE BEEN FILED IN SUPPORT OF THE GROUNDS OF APPEAL AND SUBMITTED THAT THE ORDERS OF THE LD. CIT(A) MAY BE SET ASIDE AND DIRECTED TO PASS THE DETAILED ORDERS . 3 . ON THE OTHER HAND, LD.DR STRONGLY SUPPORTED 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) WHILE ADJUDICATING THE APPEAL S OF THE ASSESSEE SIMPLY DISMISSED WITHOUT GIVING ANY REASONS MAINLY ON THE GROUND THAT NO WRITTEN SUBMISSIONS HAVE BEEN FILED IN SUPPORT OF THE APPEALS . WE FIND THAT THE ORDER S PASSED BY THE LD.CIT(A) ARE NOT CORRE CT . THE LD. CIT(A) BEING A QUASI JUDICIAL AUTHORITY HAS TO ADJUDICATE THE APPEALS BY CONSIDERING THE MERITS OF THE CASE IN ACCORDANCE WITH LAW . THUS, THE ORDERS PASSED BY THE LD. CIT(A) DESERVE TO BE SET ASIDE . ACCORDINGLY, WE SET ASIDE THE ORDERS OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE LD.CIT(A) TO ADJUD ICATE THE APPEALS ON MERITS BY PASSING A DETAILED ORDERS IN ACCORDANCE WITH LAW. THUS, THESE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3 ITA NO S . 302 - 304/VIZ/2019 ( M/S. MUTYALA GARMENT INDUSTRIES P. LTD. ) 6 . IN THE RESULT, ALL APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 5 T H DAY OF NOV . , 201 9 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 5 T H NOVEMBER , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE - M/S. MUTYALA GARMENT INDUSTRIES PVT. LTD., D.NO. 3 - 2 - 38/A, DURGA LODGE STREET, NARASINGARAO PETA, ANAKAPALLE, VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 1, ANAKAPALLE. 3. THE PR. CIT - 2, VISAKHAPATNAM. 4. THE CIT(A) - 9, HYDERABAD. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.