P.Venkateswara Rao, , Eluru V. The Income Tax Officer, Ward-2, , Eluru

ITA 327/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7772 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 23-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVI SHANKAR NARAYAN
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 327 / VIZ /201 9 (ASST. YEAR : 20 14 - 15 ) P. VENKATESWARA RAO, D.NO. 2 - 40/C, VIDYA NAGAR COLONY, SATRAMPADU, ELURU. V S . IT O , WARD - 2 , ELURU . PAN NO. ACAPR 9901 P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C.SUBRAHMANYAM, FCA . DEPARTMENT BY : SHRI RAVI SHANKAR NARAYAN , CIT - DR DATE OF HEARING : 27 / 0 1 /20 20 . DATE OF PRONOUNCEMENT : 29 / 0 1 /20 20 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF PRINCIPAL COMMISSIONER OF INCOME TAX, RAJAHMUNDRY , DATED 31 /0 3 /201 9 FOR THE ASSESSMENT YEAR 20 14 - 15 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. AR HAS RELIED ON THE ORDER PASSED BY THE ASSESSING OFFICER . 3 . ON THE OTHER HAND, LD.DR SUPPORTED THE ORDER PASSED BY THE PR.COMMISSIONER. 4 . I HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE ORDER OF THE PR.COMMISSIONER PASSED U/SEC. 263 OF THE ACT , DATED 31/03/2019 WHEREIN HE HAS NOTED THAT THE ASSESSING OFFICER HAS 2 ITA NO. 327 /VIZ/2019 ( P. VENKATESWARA RAO ) NOT MADE PROPER ENQUIRIES WHILE PASSING THE ASSESSMENT ORDER, DATED 08/08/2016 , THEREFORE HE DIRECTED THE ASSESSING OFFICER TO REDO THE ASSESSMENT IN ACCORDANCE WITH LAW AFTER GIVING REASONABL E OPPORTUNITY OF HEARING TO THE ASSESSEE . I FIND NO ERROR IN THE ORDER PASSED BY THE PR.COMMISSIONER, HENCE, NO INTERFERENCE IS CALLED FOR. ACCORDINGLY, THIS APPEAL FILED BY THE ASSESSEE IS DISMISSED. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 9 T H DAY OF JAN. , 20 20 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 2 9 T H JANUARY , 20 20 . VR/ - COPY TO: 1. THE ASSESSEE P. VENKATESWARA RAO, D.NO. 2 - 40/C, VIDYA NAGAR COLONY, SATRAMPADU, ELURU. 2. THE REVENUE ITO, WARD - 2, ELURU. 3. THE PR. CIT , RAJAHMUNDRY. 4. THE D.R . , VISAKHAPATNAM. 5. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.