Viswam Granites, Visakhapatnam V. The Income Tax, Ward-1(4), Visakhapatnam

ITA 332/VIZ/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3145 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 24-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Assessee Lawyers: C V S MURTHY
• Keywords: Principle of natural justice; Set aside
• Section: 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. 332 / VIZ /201 9 (ASST. YEAR : 20 13 - 14 ) M/S. VISWAM GRANITES, D.NO. 15 - 2 - 17, BEHIND CENTURY CLUB , MAHARANI PETA, VISAKHAPATNAM. V S . IT O , WARD - 1( 4 ), VISAKHAPATNAM. PAN NO. AAGFV 7945 P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C.V.S. MURTHY C A. DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 30 / 1 0 /201 9 . DATE OF PRONOUNCEMENT : 15 / 1 1 /201 9 . O R D E R PER V. DURGA RAO , JUDICIAL MEMBER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 6 , HYDERABAD , DATED 2 8 / 12 /201 8 FOR THE ASSESSMENT YEAR 20 13 - 14 . 2. THERE IS A DELAY OF 56 DAYS IN FILING THIS APPEAL . THE ASSESSEE HAS FILED AN AFFIDAVIT WHEREIN HE EXPLAINED THE REA S ONS FOR NOT FILING THE APPEAL IN TIME. WE FIND THAT THERE IS A SUFFICIENT CAUSE TO CONDONE THE DELAY . ACCORDINGLY, DELAY IS CONDONED. 2 ITA NO. 332/VIZ/2019 ( M/S. VISWAM GRANITES ) 3 . INSOFAR AS ORDER OF THE LD. CIT(A) IS CONCERNED, HE DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND O F NON - FILING OF CONDONATION APPLICATION. THE CASE OF THE ASSESSEE IS THAT THERE IS NO DELAY IN FILING THE APPEAL . 4 . AFTER HEARING BOTH THE SIDES AND ALSO BY CONSIDERING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT LD. CIT(A) SHOULD GIVE OPPORTUNITY TO THE ASSESSEE TO DECIDE WHETHER THERE IS A DELAY OR NOT AND A FTER GIVING SUCH AN OPPORTUNITY, LD. CIT(A) OUGHT TO HAVE DECIDE THE APPEAL. IN THE PRESENT CASE , THE LD. CIT(A) WITHOUT GIVING OPPORTUNITY TO THE ASSESSEE DISMISSED THE APPEAL . IN VIEW OF THE ABOVE, IN THE INTEREST OF JUSTICE AND ON THE GROUNDS OF PRINCIPLES OF NATURAL JUSTICE, THE ORDER PASSED BY THE LD. CIT(A) IS SET ASIDE AND REMIT THE MATTER BACK TO THE LD. CIT(A) TO ADJUDICATE THE ISSUE OF DELAY AS WELL AS ON MERITS OF THE C ASE AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 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 . 3 ITA NO. 332/VIZ/2019 ( M/S. VISWAM GRANITES ) VR/ - COPY TO: 1. THE ASSESSEE M/S. VISWAM GRANITES, D.NO. 15 - 2 - 17, BEHIND CENTURY CLUB, MAHARANI PETA, VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 1(4), VISAKHAPATNAM. 3. THE PR. CIT - 1, VISAKHAPATNAM. 4. THE CIT(A) - 6, HYDERABAD. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.