Rathana Jute Pvt.Ltds., Srikakulam V. THE DCIT, Visakhapatnam

ITA 362/VIZ/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8659 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 08-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SRINIVASA RAO
• Keywords: Principle of natural justice

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. 362 / VIZ /201 6 (ASST. YEAR : 20 07 - 0 8 ) RATNAM JUTE PVT. LTD., D.NO. 15 - 141(1), PALAKONDA ROAD, RAJAM, SRIKAKULAM. V S . D CIT, CIRCLE - 4 (1), VISAKHAPATNAM. PAN NO. AABCR 4024 P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI V. SRINIVASA RAO SR. DR DATE OF HEARING : 15 / 0 3 /201 8 . DATE OF PRONOUNCEMENT : 28/03 /201 8 . 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) - 2 , GUNTUR , DATED 02 /0 6 /201 6 FOR THE ASSESSMENT YEAR 2007 - 0 8 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD . COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) DUE TO CIRCUMSTANCES BEYOND HIS CONTROL AND, THEREFORE, LD. CIT(A) PASSED AN EXPARTE ORDER QUA THE ASSESSEE. HE PRAYED 2 ITA NO. 362/VIZ/2016 ( RATNAM JUTE PVT. LTD. ) THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). 3 . ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE STRONGLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 4 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 5. ADMITTEDLY, THE ORDER PASSED BY THE LD. CIT(A) IS AN EXPARTE, THOUGH HE DECIDED THE CASE ON MERITS. IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). ACCORDINGLY, THE ORDER PASSED BY THE LD. CIT(A) IS SET ASIDE AND THE MATTER IS REMANDED BACK TO HIM TO ADJUDICATE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 6 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 8 T H DAY OF MARCH , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 8 T H M ARCH , 201 8 . VR/ - 3 ITA NO. 362/VIZ/2016 ( RATNAM JUTE PVT. LTD. ) COPY TO: 1. THE ASSESSEE - RATNAM JUTE PVT. LTD., D.NO. 15 - 141(1), PALAKONDA ROAD, RAJAM, SRIKAKULAM. 2. THE REVENUE DCIT, CIRCLE - 4(1), VISAKHAPATNAM. 3. THE PR.CIT - 2, VISAKHAPATNAM. 4. THE CIT(A) - 2, GUNTUR. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.