Kollapudi Uma, Visakhapatnam V. The Income Tax Officer, Ward-5(3), , Visakhapatnam

ITA 366/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9474 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 07-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN
• 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 S . 393 & 3 66 / VIZ /201 9 (ASST. YEAR : 20 1 0 - 1 1 & 2011 - 12 ) SMT. KOLLAPUDI UMA, 4 - 128/1, KURMANNAPALEM, GAJUWAKA,VISAKHAPATNAM. V S . IT O , WARD - 5 ( 3 ), VISAKHAPATNAM . PAN NO. AIPPK 2719 K (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SAMUEL NAGADESI , CA . DEPARTMENT BY : SMT. U.MINI CHANDRAN, SR. DR DATE OF HEARING : 16 / 12 /201 9 . DATE OF PRONOUNCEMENT : 08 / 0 1 /20 20 . O R D E R THESE APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 2 , VISAKHAPATNAM , DATED 22 /0 3 /201 9 AND 25/03/2019 FOR THE ASSESSMENT YEAR 20 1 0 - 1 1 & 2011 - 12 RESPECTIVELY . 2. WHEN THESE APPEAL S ARE TAKEN UP FOR HEARING, LD.AR HAS SUBMITTED IN DETAIL THAT HE COULD NOT APPEAR BEFORE THE LD. CIT(A) DUE TO CIRCUMSTANCES BEYOND HIS CONTROL AND PRAYED FOR ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HER CASE. 2 ITA NO. 393 & 366 /VIZ/2019 ( SMT. KOLLAPUDI UMA ) 3 . ON THE OTHER HAND, LD.DR STRONGLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 4 . WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE HAVE CONSIDERED THE SU BMISSIONS M A DE BY THE LD.AR AT THE TIME OF HEARING AND FIND TH A T THERE IS A SUFFICIENT CAUSE FOR THE ASSESSEE NOT TO APPEAR BEFORE THE LD.CIT(A). I N OUR OPINION, IN THE INTEREST OF JUSTICE AS WELL AS ON THE GROUNDS OF PRINCIPLES OF NATURAL JUSTICE , ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HER CASE B E FORE THE LD. CIT(A) . THEREFORE, WE SET ASIDE THE ORDER PASSED BY THE LD.CIT(A) AND REMIT THE MATTER BACK TO HIM TO ADJUDICATE THE APPEAL S OF THE ASSESSEE AFRESH AFTER BEING H EARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON THE DATE GIVEN FOR HEARING WITHOUT FAIL AND TO FILE NECESSARY DOCUMENTS , IF ANY. THUS, THESE APPEAL S FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE S . 5. IN THE RESULT, APPEAL S FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE S . ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 8 T H DAY OF JAN. , 20 20 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 0 8 T H JANUARY , 20 20 . 3 ITA NO. 393 & 366 /VIZ/2019 ( SMT. KOLLAPUDI UMA ) VR/ - COPY TO: 1. THE ASSESSEE SMT. KOLLAPUDI UMA, 4 - 128/1, KURMANNAPALEM, GAJUWAKA,VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 5(3), VISAKHAPATNAM. 3. THE PR. CIT - 2 , VISAKHAPATNAM . 4. THE CIT(A) - 2 , VISAKHAPATNAM . 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.