THE ACIT, CIRCLE - 1, Rajahmundry V. Kalyani Agro Products & Industries Ltd., Prathipadu

ITA 324/VIZ/2014

• Counselvise Citation: 32425314 RSA 2014
• Duration Of Justice: 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 06-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D MANOJ KUMAR
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH , VISAKHAPATNAM BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO. 117/VIZ/2014 ASSESSMENT YEAR : 2010-11 SRI KALYANI AGRO PRODUCTS & INDUSTRIES PVT. LTD., PENTAPADU PAN AAFC52110K THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE 1, RAJAHMUNDERY. (APPELLANT) (RESPONDENT) ITA NO. 324/VIZ/2014 ASSESSMENT YEAR : 2010-11 THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE 1, RAJAHMUNDRY. SRI KALYANI AGRO PRODUCTS & INDUSTRIES PVT. LTD., PENTAPADU PAN AAFC52110K (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI G.V.N. HARI REVENUE BY SHRI D. MANOJKUMAR DATE OF HEARING 04-07-2014 DATE OF PRONOUNCEMENT 04-07-2014 O R D E R PER J. SUDHAKAR REDDY, A.M.: THESE ARE CROSS APPEALS DIRECTED AGAINST THE ORDER OF CIT(A), VISAKHAPATNAM DATED 27/03/2014 FOR THE ASSESSMENT Y EAR 2010-11. 2. WE HAVE HEARD THE LEARNED COUNSEL FOR THE ASSESS EE SHRI G.V.N. HARI, ON BEHALF OF THE ASSESSEE AND THE LEARNED DR SHRI D. MANOJ KUMAR, ON BEHALF OF THE REVENUE. THE LEARNED CIT(A) IN THI S CASE HAS PASSED AN 2 ITA NOS. 117 & 324/VIZ/2014 SRI KALYANI AGRO PRODUCTS & INDUSTRIES PVT. LTD. EX-PARTE ORDER ON 27/03/2014. THE ASSESSEE HAD REQU ESTED THE CIT(A) FOR AN ADJOURNMENT, WHILE PLEADING THAT, THE NOTICE OF HEARING WAS NOT RECEIVED BY IT. IN ITS LETTER ADDRESSED TO THE LEAR NED CIT(A), THE ASSESSEE SUBMITTED THAT A) DUE TO DEEP FINANCIAL CRISIS, OPE RATION OF THE COMPANY WAS CLOSED, AND B) OFFICE WAS TEMPORARILY CLOSED DO WN AND, HENCE, NOTICE ISSUED BY THE LEARNED CIT(A) WAS RETURNED, UNSERVED . 3. IN VIEW OF THE ABOVE, WE ARE OF THE VIEW THAT TH ERE IS A VIOLATION OF PRINCIPLES OF NATURAL JUSTICE IN THIS CASE. THEREFO RE, TO MEET THE ENDS OF JUSTICE, WE HOLD THAT THE APPEALS SHOULD BE SET ASI DE TO THE FILE OF THE CIT(A) FOR FRESH DECISION IN ACCORDANCE WITH LAW AF TER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY. THE ASSESSEE IS DIRECTED TO A PPROACH THE OFFICE OF THE CIT(A), VISAKHAPATNAM AND OBTAIN A NOTICE OF HE ARING SO AS TO AVOID ANY COMMUNICATION GAP. WE ORDER ACCORDINGLY. 4. IN THE RESULT BOTH THE APPEALS OF THE ASSESSEE A ND THE REVENUE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 04/07/2014. SD/- SD/- (SAKTIJIT DEY) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER VISAKHAPATNAM, DATED: 4 TH JULY, 2014 KV COPY TO:- 1) M/S SRI KALYANI AGRO PRODUCTS & INDUSTRIES LTD., D.NO. 5-6, PRATHIPADU, PENTAPADU MANDALAM, WEST GOD AVARI DST. 2) ACIT, CIRCLE 1, VISAKHAPATNAM 3) CIT(A), VISAKHAPATNAM 4) CIT, RAJAHMUNDRY 5)THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., V IZAG.