Ganesh Kumar Vasupalli, Visakhapatnam V. The Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam

ITA 410/VIZ/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1775 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 14-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Assessee Lawyers: C V S MURTHY
• Keywords: Principle of natural justice; Set aside
• Section: 201

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. 410 / VIZ /201 9 (ASST. YEAR : 20 14 - 15 ) GANESH KUMAR VASUPALLI, D.NO. 38 - 40 - 18/7, 104, AREA INDUSTRIAL ESTATE, VISAKHAPATNAM. V S . A CIT, CIRCLE - 4 (1), VISAKHAPATNAM. PAN NO. ACBPV 4877 B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C.V.S. MURTHY FC A. DEPARTMENT BY : SHRI B. RAMA KRISHNA SR. DR DATE OF HEARING : 10 / 1 2 /201 9 . DATE OF PRONOUNCEMENT : 11 / 1 2 /201 9 . 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) - 6 , HYDERABAD , DATED 1 3 /0 3 /201 9 FOR THE ASSESSMENT YEAR 20 14 - 15 . 2. THERE IS A DELAY OF 17 DAYS IN FILING THIS APPEAL. THE ASSESSEE HAS FILED AN AFFIDAVIT . WE HAVE GONE THROUGH THE SAME AND FIND THAT THERE IS A SUFFICIENT CAUSE TO CONDONE THE DELAY. ACCORDINGLY, DELAY IS CONDONED. 2 ITA NO. 410/VIZ/2019 ( GANESH KUMAR VASUPALLI ) 3 . SO FAR AS MERITS OF THE CASE IS CONCERNED , LD.AR HAS SUBMITTED THAT BEFORE THE LD. CIT(A) HE REQUESTED TO ADJOURN THE APPEAL, HOWEVER, LD. CIT(A) WITHOUT CONSIDERING THE REQUEST, PASSED EXPARTE ORDER. THUS, HE SUBMITTED THAT ORDER OF THE LD.CIT(A) MAY BE SET ASIDE AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO APPEAR BEFORE HIM . 4 . ON THE OTHER HAND, LD.DR RELIED ON THE ORDERS OF THE AUTHORITIES BELOW. 5. WE HAVE CONSIDERED THE REQUEST MADE BY THE ASSESSEE AND FIND TH A T THE ORDER PASSED BY THE LD. CIT(A) IS AN EXPARTE ORDER. IN THE INTEREST OF JUSTICE AND ALSO BY CONSIDERING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE. THUS, THE ORDER OF THE LD. CIT(A) IS SET ASIDE AND REMIT THE MATTER BACK TO HIM TO DECIDE THE APPEAL ON ME RITS AFTER HEARING THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON THE DATE GIVEN FOR HEARING WITHOUT FAIL. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 3 ITA NO. 410/VIZ/2019 ( GANESH KUMAR VASUPALLI ) 6 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 1 T H DAY OF DEC . , 201 9 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 1 T H DECEMBER , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE GANESH KUMAR VASUPALLI, D.NO. 38 - 40 - 18/7, 104, AREA INDUSTRIAL ESTATE, VISAKHAPATNAM. 2. THE REVENUE - ACIT, CIRCLE - 4(1), VISAKHAPATNAM. 3. THE PR. CIT - 2, VISAKHAPATNAM . 4. THE CIT(A) - 6, VISAKHAPATNAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.