Vavilapalli Prabhakar Rao , Vizianagaram V. The Income Tax Officer, Ward-1, , Srikakulam

ITA 477/VIZ/2019

• Counselvise Citation: [2019] 114 COUNSELVISE.COM (IT) 2244 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 12-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN
• Assessee Lawyers: N V RAMANA 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. 477 / VIZ /201 9 (ASST. YEAR : 20 11 - 1 2 ) VAVILAPALLI PRABHAKAR RAO, PROP. M/S. SRI PYDITALLAMMA WINES, C/O N.V. RAMANA MURTHY, PLOT NO. 31, ALLIED HOUSING SOCIETY, NEAR MAYURI JUNCTION, VIZIANAGARAM DISTRICT. V S . IT O , WARD - 1 , SRIKAKULAM . P AN NO. ALDPV 8928 J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI N.V. RAMANA MURTHY A R DEPARTMENT BY : SMT. U.MINI CHANDRAN SR. DR DATE OF HEARING : 19 / 11 /201 9 . DATE OF PRONOUNCEMENT : 20 / 11 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A) - 1 , GUNTUR , DATED 24 / 1 0/201 6 FOR THE A .Y. 20 11 - 1 2 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD . AR HAS SUBMITTED THAT ASSESSEE HAS NOT REC E IVED ANY NOTICE FROM LD.CIT(A) , HENCE, HE COULD NOT ATTEND BEFORE HIM . THEREFORE, HE PRAYED THAT MATTER MAY BE SET ASIDE TO THE LD.CIT(A) AND ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 2 ITA NO. 477 /VIZ/201 9 ( VAVILAPALLI PRABHAKAR RAO ) 3 . ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT AS MANY AS OPPORTUNITIES HAVE BEEN GRANTED BY THE LD. CIT(A), BUT OF NO AVAIL. THEREFORE, NO FURTHER OPPORTUNITY IS REQUIRED TO BE GIVEN TO THE ASSESSEE AND REQUESTED TO CONFIRM THE ORDER OF THE LD. CIT(A) . 4 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 5 . WE FIND THAT LD. CIT(A) PASSED AN EX - PARTE ORDER AND THEREFORE K EEPING IN VIEW OF THE SUBMISSION S MADE BY THE L D .AR AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ON E MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PURSUE THE APPEAL. THUS, WE SET ASIDE THE ORDER PASSED BY THE LD.CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) DIRECTING HIM TO DECIDE THE APPEAL AFRESH AFTER GIVING AFFORDABLE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO 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 S . ORDER PRONOUNCED IN OPEN COURT ON TH IS 20 TH DAY OF NOV. , 201 9 . SD/ - SD/ - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20 TH NOVEMBER , 201 9 . 3 ITA NO. 477 /VIZ/201 9 ( VAVILAPALLI PRABHAKAR RAO ) VR/ - COPY TO: 1. THE ASSESSEE - M/S. FACOR ALLOYS LTD., SHREERAM NAGAR, GARIVIDI, VIZIANAGARAM. 2. THE REVENUE ITO, WARD - 2, VIZIANAGARAM. 3. THE P R. CIT - 2 , VISAKHAPATNAM . 4. THE CIT(A) - 1 , GUNTUR . 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.