Tumati Vijayalakshmi, Visakhapatnam V. The Income Tax Officer, Ward-5(2), , Visakhapatnam

ITA 320/VIZ/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7701 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 22-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Assessee Lawyers: Y SURYACHANDRA RAO
• Keywords: Principle of natural justice; Set aside
• Section: 5(2); 201

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. 320 / VIZ /201 9 (ASST. YEAR : 20 08 - 09 ) SMT. TUMATI VIJAYALAKSHMI , D.NO. 54 - 14/6 - 2C, RAJYA LAKSHMI NILAYAM, ROAD NO.12, BHARATHI NAGAR, NEAR V.J. POLYTECHNIC, VIJAYAWADA . V S . IT O , WARD - 5(2) , VISAKHAPATNAM. PAN NO. ACHPT 3409 R (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI Y. SURYA CHANDRA RAO, C A . DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 30 / 1 0 /201 9 . DATE OF PRONOUNCEMENT : 31 / 1 0 /201 9 . O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , GUNTUR , DATED 24 / 1 0/201 6 FOR THE ASSESSMENT YEAR 20 08 - 09 . 2. THERE IS A DELAY OF 45 DAYS IN FILING THE APPEAL . WE HAVE GONE THROUGH THE DELAY CONDONATION PETITION FILED BY THE ASSESSEE 2 ITA NO. 320 /VIZ/2019 ( SMT. TUMATI VIJAYALAKSHMI) AND FIND THAT THERE IS A SUFFICIENT CAUSE TO C O NDONE THE DELAY. ACCORDINGLY, DELAY IS CONDONED. 3. SO FAR AS MERITS OF THE CASE IS CONCERNED, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A) PASSE D EXPARTE ORDER WITHOUT CONSIDERING THE MERITS OF THE CASE AND SUBMITTED THAT ORDER OF THE LD. CIT(A) MAY BE SET ASIDE AND REMIT THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH CONSIDERATION. 4 . ON THE OTHER HAND, LD.DR HAS NOT RAISED ANY OBJECTION. 5 . IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE , WE ARE OF THE OPINION THAT LD. CIT(A) OUGHT TO HAVE PASSED THE ORDER ON MERITS THOUGH THE ASSESSEE HAS NOT APPEARED , I NSTEAD OF THAT, LD.CIT(A) SIMPLY DISMISSED THE APPEAL. WE FIND THAT THE ORDER PASSED BY THE LD. CIT(A) CANNOT SURVIVE ON THE GROUNDS OF INTEREST OF JUSTICE AND PRINCIPLES OF NATURAL JUSTICE, THE RE FORE WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND DIRECT HIM TO ADJUDICATE THE APPEAL AFRESH IN ACCORDANCE WITH LAW AFTER GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON THE DATE GIVEN FOR HEARING WITHOUT FAIL. THUS, THIS APPEAL FILED BY THE ASSES SEE IS ALLOWED FOR STATISTICAL PURPOSE. 3 ITA NO. 320 /VIZ/2019 ( SMT. TUMATI VIJAYALAKSHMI) 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 3 1 S T DAY OF OCT . , 201 9 . S D / - S D / - (V. DURGA RAO) ( D.S. SUNDER SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 3 1 S T OCTOBER , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE SMT. TUMATI VIJAYALAKSHMI, D.NO. 54 - 14/6 - 2C, RAJYA LAKSHMI NILAYAM, ROAD NO.12, BHARATHI NAGAR, NEAR V.J. POLYTECHNIC, VIJAYAWADA. 2. THE REVENUE IT O , WARD - 5(2) , VISAKHAPATNAM. 3. THE PR. CIT - 2, VISAKHAPATNAM . 4. THE CIT(A) - 1 , GUNTUR. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.