United Freight Carriers Private Limited , Visakhapatnam V. Income Tax Officer, ward-5(4), Visakhapatnam

ITA 395/VIZ/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2069 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 27-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Principle of natural justice
• Section: 143(3)

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. 395 / VIZ /201 8 (ASST. YEAR : 20 13 - 14 ) UNITED FREIGHT CARRIERS PVT. LTD., FLAT NO. 205, VINAYAK RESIDENCY, NEAR SRI N AGAR BUS STOP, GAJUWAKA, VISAKHAPATNAM V S . IT O , WARD - 5 ( 4 ), VISAKHAPATNAM. PAN NO. AAACU 4498 B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI I. KAMA SASTRY FC A. DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 12 / 1 1 /201 8 . DATE OF PRONOUNCEMENT : 16 / 1 1 /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) - 9 , HYDERABAD , DATED 13 /0 6 /201 8 FOR THE ASSESSMENT YEAR 20 13 - 14 . 2. FACTS OF THE CASE, IN BRIEF, ARE THAT ASSESSEE - COMPANY ENGAGED IN THE BUSINESS OF TRANSPORTATION, FILED ITS RETURN OF INCOME ADMITTING TOTAL INCOME OF RS. 19,41,141/ - . RETURN FILED BY THE ASSESSEE WAS PROCESSED UNDER SECTION 143(1) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'ACT') . S UBSEQUENTLY, 2 ITA NO. 395/VIZ/2018 ( UNITED FREIGHT CARRIERS PVT. LTD. ) THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY AND ASSESSMENT WAS COMPLETED UNDER SECTION 143(3) OF THE ACT. 3 . ON BEING AGGRIEVED, ASSESSEE CARRIED THE MATTER TO THE LD.CIT(A). BEFORE THE LD. CIT(A) , ASSESSEE SOUGHT ADJOURNMENT BY FILING APPLICATIONS ON 22/03/2018 AND AGAIN ON 18/04/2018, BUT NO COUNSEL WAS APPEARED ON BEHALF OF THE ASSESSEE. THEREFORE, LD.CIT(A) IN ABSENCE OF ANY EVIDENCE AND ARGUMENT FROM THE ASSESSEES SIDE, CONFIRMED THE ORDER OF THE ASSESSING OFFICER. 4 . ON APPEAL BEFORE US, LD. AUTHORISED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT ASSESSEE WAS NOT ENGAGED THE COUNSEL , THEREFORE, SUBMIT THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO REPRESENT HIS CASE BEFOR E THE LD. CIT(A). 5. ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE STRONGLY SUPPORTED THE ORDERS OF THE AUTHOR ITIES BELOW. 6 . WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIAL PLACED ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 7 . WE FIND THAT BEFORE THE LD. CIT(A), THE ASSESSEE ONLY SOUGHT ADJOURNMENT, BUT NEITHER PLACED ANY MATERIAL NOR EN GAGED A COUNSEL TO REPRESENT HIS CASE. THEREFORE, LD. CIT(A) SIMPLY CONFIRMED THE ORDER OF THE ASSESSING OFFICER. WE FIND THAT THOUGH, THERE IS NO REPRESEN TA TION BEFORE THE LD. CIT(A), ON THE GROUND OF 3 ITA NO. 395/VIZ/2018 ( UNITED FREIGHT CARRIERS PVT. LTD. ) PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE. ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND DIRECT HIM TO ADJUDICATE THE APPEAL AFRESH AFTER GIV ING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) ON THE GIVEN DATE WITHOUT FAIL. 8 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 6 T H DAY OF NOV ., 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 6 T H NOVEMBER , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE UNITED FREIGHT CARRIERS PVT. LTD., FLAT NO. 205, VINAYAK RESIDENCY, NEAR SRINAGAR BUS STOP, GAJUWAKA, VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 5(4), VISAKHAPATNAM. 3. THE PR. CIT - 2, VISAKHAPATNAM. 4. THE CIT(A) - 9, HYDERABAD. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.