Vadlamani Annayya Sastry, Visakhapatnam V. Income Tax Officer, Ward-4(2), Visakhapatnam

ITA 444/VIZ/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3983 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 27-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS SUMAN MALIK
• Keywords: Opportunity of being heard; Set aside

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. 4 44 / VIZ /201 8 (ASST. YEAR : 20 0 7 - 0 8 ) VADLAMANI ANNAYYA SASTRY, D.NO. 37 - 11 - 38/5, P. R . GARDENS, VISAKHAPATNAM. V S . IT O , WARD - 4 (2 ), VISAKHAPATNAM. PAN NO. ACDPV 6158 P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI I. KAMA SASTRY FC A. DEPARTMENT BY : MRS. SUMAN MALIK SR. DR DATE OF HEARING : 29 / 1 1 /201 8 . DATE OF PRONOUNCEMENT : 07 / 1 2 /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 2 8 /0 6 /201 3 FOR THE ASSESSMENT YEAR 200 7 - 0 8 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING , LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A) ISSUED A NOTICE FOR HEARING OF THE APPEAL ON 17/07/2018 , AND IS PREPONED TO 04/07/2018 , H OWEVER, ORDER IS PASSED ON 28/06/2018. HE SUBMITTED THAT ASSESSEE MAY BE GIVEN OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). WE ALSO HEARD LD. DEPARTMENTAL REPRESENTATIVE IN THIS REGARD. 2 ITA NO. 4 44 /VIZ/2018 ( VADLAMANI ANNAYYA SASTRY ) 3 . WE FIND THAT LD. CIT(A) PASSED EXPARTE ORDER WITHOUT GIV ING PROPER OPPORTUNITY TO SUBSTANTIATE HIS CASE MUCH PRIOR TO THE DATE OF NOTICE. IN OUR OPINION, THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). AC CORDINGLY, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO HIM TO ADJUDICATE THE ISSUES AND PASS NECESSARY ORDERS IN ACCORDANCE WITH LAW AFTER AFFORDABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4 . IN THE RESULT, APPEAL FILE D BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 7 T H DAY OF DEC ., 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 0 7 T H DECEMBER , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE VADLAMANI ANNAAYYA SASTRY, D.NO. 37 - 11 - 38/5, P.R. GARDENS, VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 4(2), 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.