Sri Venkateswara Enterprises, Rajahmundry V. The Assistant Commissioner of Income Tax, Circle-2(`1), , Rajamhendravaram

ITA 37/VIZ/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6253 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 27-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN
• Keywords: Set aside
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 37 / VIZ /2020 (ASST. YEAR : 20 12 - 13 ) M/S. SRI VENKATESWARA ENTERPRISES , D.NO. 3 - 347, MORAMPUDI ROAD, RAJAHMUNDRY . V S . AC IT, CIRCLE - 2 ( 1 ), RAJAMAHENDRAVARAM . PAN NO. ABCFS 1918 A (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADVOCATE . DEPARTMENT BY : SMT. U. MINI CHANDRAN , SR. DR DATE OF HEARING : 22 / 0 9 /20 20 . DATE OF PRONOUNCEMENT : 22 / 0 9 /20 20 . 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) , RAJAMAHENDRAVARAM , DATED 14 / 11 /201 9 FOR THE ASSESSMENT YEAR 20 12 - 13 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) HAS PASSED AN EXPARTE ORDER AND SIMPLY DISMISSED THE APPEAL OF THE ASSESSEE ON TECHNICAL GROUNDS WITHOUT EXAMINING THE MERITS OF THE CASE . 2 ITA NO. 37/VIZ/2020 ( M/S. SRI VENKATESWARA ENTERPRISES ) THEREFORE, SUBMITTED THAT THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY 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 GONE THROUGH THE ORDER OF THE LD. CIT(A), WHO PASSED THE EXPARTE ORDER . BY CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE , WE ARE OF THE OPINION THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO FILE A DELAY CONDONATION APPLICATION BEFORE THE LD. CIT(A) . THEREFORE, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO HIM TO CONSIDER THE APPEAL AFRESH IN ACCORDANCE WITH LAW AFTER CONSIDERING THE DELAY CONDONATION APPLICATION WHICH IS TO BE FILED BY THE ASSESSEE. IT IS ALSO DIRECTED THE ASSESSEE TO FILE A CONDO N ATION APPLICATION BEFORE THE LD. CIT(A). THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 2 N D DAY OF SEP. , 20 20 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 2 N D SEPTEMBER , 20 20 . VR/ - 3 ITA NO. 37/VIZ/2020 ( M/S. SRI VENKATESWARA ENTERPRISES ) COPY TO: 1. THE ASSESSEE - M/S. SRI VENKATESWARA ENTERPRISES, D.NO. 3 - 347, MORAMPUDI ROAD, RAJAHMUNDRY. 2. THE REVENUE AC IT, CIRCLE - 2 ( 1 ), RAJAMAHENDRAVARAM . 3. THE PR. CIT - 2 , VISAKHAPATNAM . 4. THE CIT(A) , RAJAMAHENDRAVARAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.