Smt. C. Rama Tulasi, (L/H Of Late Ch. Veerabhadra Rao), Visakhapatnam V. The Dy. CIT, Visakhapatnam

ITA 429/VIZ/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6563 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 25-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P S MURTHY
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI G. MANJUNATHA, HONBLE ACCOUNTANT MEMBER ITA NO. 429 / VIZ /201 6 (ASST. YEAR : 20 07 - 08 ) A ND S.A.NO.13/VIZ/2016 (ASST. YEAR : 20 07 - 08 ) SMT. C. RAMA TULASI, (L/H OF LATE CH. VEERABHADRA RAO) PLOT NO. 201, WHITE HOUSE, RAVI NAGAR, NAIDU THOTA, VISAKHAPATNAM. V . D CIT, CIRCLE - 5(1), VISAKHAPATNAM. PAN NO. ABFPC 0408 E (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C . SUBRAHMANYAM FC A DEPARTMENT BY : SHRI P.S. MURTHY - DR DATE OF HEARING : 19 / 01 /201 7 . DATE OF PRONOUNCEMENT : 20 / 01 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 2 , VISAKHAPATNAM , DATED 16 /0 9 /201 6 FOR THE ASSESSMENT YEAR 2007 - 08 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT THE COMMISSIONER OF 2 ITA NO. 429 / VIZ /201 6 & S.A.NO. 13/VIZ/2016 INCOME TAX (APPEALS) WITHOUT GIVING PROPER OPPORTUNITY OF HEARING , DECIDED THE APPEAL EXPARTE , HENCE, HE PRAYED THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO SUBSTAN TIATE HIS CASE BEFORE COMMISSIONER OF INCOME TAX (APPEALS). 3 . ON THE OTHER HAND, DEPARTMENTAL REPRESENTATIVE OPPOSED THE PRAYER OF THE ASSESSEE AND SUPPORTED THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS). 4 . WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW . WE FIND THAT THE COMMISSIONER OF INCOME TAX (APPEALS) , WITHOUT GIVING PROPER OPPORTUNITY OF HEARING, PASSED THE EXPARTE ORDER . THEREFORE, WE ARE OF THE OPINION THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). THUS , SET ASIDE THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) AND DIRECT HIM TO DECIDE THE ISSUE AFRESH AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) AS AND WHEN CASE IS FIXED FOR HEARING. THUS, THIS GROUND OF APPEAL RAISED BY THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSE. 5. IN VIEW OF OUR DECISION IN ITA NO.429/VIZ/2016, THE STAY APPLICATION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS AND A CCORDINGLY DISMISSED. 3 ITA NO. 429 / VIZ /201 6 & S.A.NO. 13/VIZ/2016 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE AND THAT OF STAY APPLIC A TION IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 2 0 T H DAY OF JANUARY , 201 7 . S D / - S D / - ( G. MANJUNATHA ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 0 T H JANUARY , 201 7 . VR/ - COPY TO: 1 . THE ASSESSEE. SMT. C. RAMA TULASI, (L/H OF LATE CH. VEERABHADRA RAO) PLOT NO. 201, WHITE HOUSE, RAVI NAGAR, NAIDU THOTA, VISAKHAPATNAM. 2 . THE REVENUE - DCIT, CIRCLE - 5(1), VISAKHAPATNAM. 3 . THE CIT - 2, VISAKHAPATNAM. 4 . THE CIT(A) - 2, VISAKHAPATNAM. 5 . THE D.R . 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., VISAKHAPATNAM