Tatineni Benarji, Visakhapatnam V. THE ITO, Visakhapatnam

ITA 336/VIZ/2015

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 9972 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 19-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N V RAMANA MURTHYAR
• Keywords: Principle of natural justice

Judgement Text

ITA NO.336/VIZAG/2015 SRI TATINENI BENARJI, VISAKHAPATNAM 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER ./I.T.A.NO.336/VIZAG/2015 ( / ASSESSMENT YEAR: 2011-12) SRI TATINENI BENARJI VISAKHAPATNAM VS. THE ITO, WARD - 3(1), VISAKHAPATNAM [PAN: ACJPT0881H ] ( / APPELLANT) ( ! / RESPONDENT) / APPELLANT BY : SHRI N.V. RAMANA MURTHY,AR / RESPONDENT BY : SHRI M.N. MURTHY NAIK, DR / DATE OF HEARING : 26.07.2016 / DATE OF PRONOUNCEMENT : 09.08.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF CIT(A)-1, VISAKHAPATNAM DATED 24.6.2015 FOR THE ASS ESSMENT YEAR 2011-12. 2. WHEN THIS APPEAL IS CALLED FOR HEARING, THE LD. C OUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) PASSED A N EX-PARTE ORDER ITA NO.336/VIZAG/2015 SRI TATINENI BENARJI, VISAKHAPATNAM 2 AND PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN T O THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). 3. ON THE OTHER HAND, THE LD. D.R. HAS SUBMITTED TH AT MANY OPPORTUNITIES WERE ALREADY GIVEN TO THE ASSESSEE AN D HENCE THE REQUEST OF THE ASSESSEE MAY NOT BE CONSIDERED. 4. I HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW. THOUGH THE LD. CIT(A) HAS GIVEN MANY OPPORTUNITIES TO THE ASSESSEE TO SUBSTANTIATE HIS CASE, THE ASSESSEE HAS NOT APPEARE D BEFORE HIM. HOWEVER, THE ASSESSEE HAS SUBMITTED BEFORE US THAT DUE TO ILL HEALTH AND OTHER FINANCIAL PROBLEMS, HE WAS NOT ABLE TO AP PEAR BEFORE THE LD. CIT(A) AND PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO HIM TO SUBSTANTIATE HIS CASE. 5. IN THE INTEREST OF PRINCIPLES OF NATURAL JUSTICE , I AM OF THE OPINION THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE AS SESSEE TO SUBSTANTIATE HIS CASE. ACCORDINGLY, I SET ASIDE TH E ORDER PASSED BY THE LD. CIT(A) AND ACCORDINGLY THIS APPEAL IS REMITTED BACK TO THE FILE OF THE LD. CIT(A) WITH DIRECTION TO DECIDE THE ISSUE DE-NO VO IN ACCORDANCE WITH LAW AFTER GIVING A LAST OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. ITA NO.336/VIZAG/2015 SRI TATINENI BENARJI, VISAKHAPATNAM 3 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 9 TH AUG16. SD/- ( . ) (V. DURGA RAO) /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 09.08.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT SRI TATINENI BENARJI, D.NO.55-17 /18/71, PLOT NO.503, VENKOJIPALEM, VISAKHAPATNAM 2. / THE RESPONDENT THE ITO, WARD-3(1), VISAKHAPATN AM 3. ) / THE CIT-1, VISAKHAPATNAM 4. ) ( ) / THE CIT(A), VISAKHAPATNAM 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM