Vasavi Polymers (P) Ltd, Rajam V. JCIT(TDS), Visakhapatnam

ITA 476/VIZ/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8805 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 29-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S ARAVINDAKSHAN
• Assessee Lawyers: Y APPA RAO
• Keywords: Principle of natural justice

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. 476 / VIZ /201 7 (ASST. YEAR : 20 12 - 13 ) M/S. VASAVI POLYMERS (P) LTD., 125/126 , ANTAKAPALLI, RAJAM, SRIKAKULAM DISTRICT. V S . J CIT , TDS RANGE , VISAKHAPATNAM. T AN NO. VPNS 01809 D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI Y.APPA RAO C A . DEPARTMENT BY : SHRI R.S. ARAVINDAKSHAN SR. DR DATE OF HEARING : 10 / 01 /201 8 . DATE OF PRONOUNCEMENT : 12 / 01 /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) - 2 , VISAKHAPATNAM , DATED 01 /0 6 /201 7 FOR THE ASSESSMENT YEAR 20 12 - 13 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A), PASSED AN EX - PARTE ORDER AND PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 2 ITA NO. 476/VIZ/2017 ( M/S. VASAVI POLYMERS (P) LTD. ) 3 . ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT LD. CIT(A) GAVE OPPORTUNITIES TO THE ASSESSEE , HOWEVER, HE HAD NOT APPEARED ON THE DATE OF HEARING AND S TRONGLY SUPPORTED THE ORDER PASSED BY THE LD. CIT(A). 4 . WE HAVE HEARD BOTH THE SIDES. 5 . W E FIND THAT LD. CIT(A) HAS PASSED AN EXPARTE ORDER. I N 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 ON MERITS BEFORE THE LD. CIT(A). THUS, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND RES TORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) DIRECTING HIM TO ADJUDICATE THE ISSUE AFRESH AFTER GIVING AFFORDABLE OPPORTUNITY TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE T O APPEAR BEFORE THE LD.CIT(A) ON THE DATE GIVEN FOR HEARING , WITHOUT FAIL. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 2 T H DAY OF JAN . , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 2 T H JANUARY , 201 8 . VR/ - 3 ITA NO. 476/VIZ/2017 ( M/S. VASAVI POLYMERS (P) LTD. ) COPY TO: 1. THE ASSESSEE - M/S. VASAVI POLYMERS (P) LTD., 125/126, ANTAKAPALLI, RAJAM, SRIKAKULAM DISTRICT. 2. THE REVENUE JCIT, TDS RANGE, VISAKHAPATNAM. 3. THE CIT (TDS), VIJAYAWADA. 4. THE CIT(A) - 2, VISAKHAPATNAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.