Sivaprasad Chigurupati, Hyderabad V. The Income Tax Officer, Ward - 2(4), , Vijayawada

ITA 331/VIZ/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6619 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 24-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D V SUBBA RAO
• Assessee Lawyers: K RAJESWA R
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 331 / VIZ /201 9 (ASST. YEAR : 20 14 - 15 ) SIVAPRASAD CHIGURUPATI, C/O S.R. CHOWDARY, D.NO. 29 - 28 - 74, DASARI VARI STREET, SURYA RAO PET, VIJAYAWADA. V S . IT O , WARD - 2 ( 4 ), VIJAYAWADA . PAN NO. AEYPC 8408 C (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K. RAJESWAR C A. DEPARTMENT BY : SHRI D.V. SUBBA RAO SR. DR DATE OF HEARING : 22 / 0 7 /201 9 . DATE OF PRONOUNCEMENT : 02 / 0 8 /201 9 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , KURNOOL , DATED 18 /0 3 /201 9 FOR THE ASSESSMENT YEAR 20 14 - 15 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD.AR HAS SUBMITTED THAT ASSESSEE HAS NOT RECEIVED THE NOTICE FOR HEARING OF THE APPEAL , THEREFORE SUBMITTED TH A T EXPARTE ORDER PASSED BY THE LD. CIT(A) MAY BE SET ASIDE . 2 ITA NO. 331/VIZ/2019 ( SIVA PRASAD CHIGURUPATI ) 3 . ON THE OTHER HAND, LD.DR HAS SUPPORTED THE ORDER OF THE LD.CIT(A) . 4 . I HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 5. I FIND THAT THE ORDER PASSED BY THE LD. CIT(A) DATED 18/03/2019 IS AN EXPARTE ORDER AND SIMPLY DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND OF NON - FURNISHING THE SOURCE IN RESPECT OF CASH DEPOSITS , WITHOUT DISCUSSING THE MERITS OF THE CASE . IT IS ALSO SUBMITTED BY THE LD.AR THAT NO NOTICE HAS BEEN ISSUED BY THE LD. CIT(A) BEFORE PASSING THE ORDER. UNDER THESE FACTS AND CIRCUMSTANCES OF THE CASE AND ON THE GROUNDS OF PRINCIPLES OF NATURAL JUSTICE, I AM OF THE OPINION THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT (A). ACCORDINGLY, I SET ASIDE THE ORDER PASSED BY TH E LD.CIT(A) AND DIRECT HIM TO PASS THE ORDERS ON MERITS IN ACCORDANCE WITH LAW AFTER GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) O N THE DATE GIVEN FOR HEARING. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 3 ITA NO. 331/VIZ/2019 ( SIVA PRASAD CHIGURUPATI ) 6 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 2 N D DAY OF AUGUST , 201 9 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 0 2 N D AUGUST , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE SIVAPRASAD CHIGURUPATI, C/O S.R. CHOWDARY, D.NO. 29 - 28 - 74, DASARI VARI STREET, SURYA RAO PET, VIJAYAWADA. 2. THE REVENUE ITO, WARD - 2(4), VIJAYAWADA. 3. THE PR. CIT , VIJAYAWADA. 4. THE CIT(A) , KURNOOL. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.