G.Prasada Rao, Velpur V. ITO, Ward-2, Eluru

ITA 443/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6475 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 25-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V APPALA RAJU
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON'BLE JUDICIAL MEMBER ITA NO. 443 / VIZ /201 7 (ASST. YEAR : 20 09 - 1 0 ) G. PRASADA RAO, D.NO. 24 - 422/6, BALAJI NAGAR, VELPUR, WEST GODAVARI DIST. VS. IT O , WARD - 2, ELURU. PAN NO. AKYPG 5725 C (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI V. APPALA RAJU - SR. DR DATE OF HEARING : 19 / 1 2 /201 7 . DATE OF PRONOUNCEMENT : 20 / 1 2 /201 7 . O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), VIJAYAWADA , DATED 02/0 2 /201 7 FOR THE ASSESSMENT YEAR 2009 - 10 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD . COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A) PASSED AN EXPARTE ORDER BY GIVING ONLY ONE OPPORTUNITY AND PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 3. ON THE OTHER HAND, LD . DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT LD. CIT(A) HAS GIVEN AN OPPORTUNITY TO THE 2 ITA NO. 443 / VIZ /201 7 (G. PRASADA RAO) ASSESSEE, WHICH HE FAILED TO UTILIZE , T HEREFORE, NO FURTHER OPPORTUNITY CAN BE GRANTED TO THE ASSESSEE. 4 . I HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABL E ON RECORD AND ORDERS OF THE AUTHORITIES BELOW . 5 . I FIND THAT LD. CIT(A) HAS GIVEN ONLY ONE OPPORTUNITY TO THE ASSESSEE, WHICH WAS NOT UTILIZE D BY THE ASSESSEE . I FIND THAT IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). I, T HEREFORE, SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND DIRECT HIM TO PASS ORDERS AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE , IN ACCORDANCE WITH LAW AND A SSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON THE DATE FIXED FOR HEARING. 6 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN OPEN COURT ON THIS 2 0 T H DAY OF DEC . , 201 7 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 2 0 T H DECEMBER , 201 7 . VR/ - 3 ITA NO. 443 / VIZ /201 7 (G. PRASADA RAO) COPY TO: 1. THE ASSESSEE - G. PRASADA RAO, D.NO. 24 - 422/6, BALAJI NAGAR, VELPUR, WEST GODAVARI DIST. 2. THE REVENUE ITO, WARD - 2, ELURU. 3. THE PR. CIT , RAJAHMUNDRY. 4. THE CIT(A) , VIJAYAWADA. 5. THE D.R. , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.