P.Lakshmi Kanthamma, Visakhapatnam V. The ACIT, Visakhapatnam

ITA 482/VIZ/2016

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6684 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 06-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R GOVINDARAJAN
• Assessee Lawyers: I KAMASASTRY F
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HONBLE JUDICIAL MEMBER ITA NO S . 481 TO 485 / VIZ /201 6 (ASST. YEAR : 20 05 - 06 TO 2009 - 10 ) P. LAKSHMI KANTHAMMA, PLOT NO. A - 20, D.NO. 50 - 104 - 2, TPT COLONY, SEETHAMMADHARA, VISAKHAPATNAM. V S . AC IT, CENTRAL CIRCLE - 2 , VISAKHAPATNAM . P AN NO. ACPPL 6878 K (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI I. KAMA SASTRY F CA DEPARTMENT BY : SHRI R. GOVINDA RAJAN CIT DR DATE OF HEARING : 1 9 / 0 9 /201 7 . DATE OF PRONOUNCEMENT : 19 / 0 9 /201 7 . O R D E R THESE ARE THE APPEAL S FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDER S OF LD.CIT(A) - 3 , VISAKHAPATNAM , EACH DATED 21 /0 9 /201 6 FOR THE A .Y S . 20 05 - 06 TO 2009 - 10 . 2. WHEN THESE APPEAL S ARE TAKEN UP FOR HEARING, LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A) , PASSED EX - PARTE ORDER S, THOUGH ASSESSEE FILED A L ETTER FOR SEEKING ADJOURNMENT AND PRAYED THAT MATTER S MAY BE SET ASIDE TO THE LD.CIT(A) AND ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 3 . ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY SERIOUS OBJECTION. 4 . I HAVE HEARD BOTH THE SIDES. 2 ITA NO S . 481 - 485 /VIZ/201 6 ( P. LAKSHMI KANTHAMMA ) 5 . KEEPING IN VIEW OF THE SUBMISSION MADE BY THE L EARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE , I FIND THAT IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ON E MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PURSUE THE APPEAL S . ACCORDINGLY, I SET ASIDE THE ORDER S PASSED BY THE LD. CIT(A) AND RESTORE THE MATTER S BACK TO THE FILE OF LD. CIT(A) DIRECTING HIM TO ADJUDICATE THE ISSUE AFRESH AFTER GIVING AFFORDABLE OPPORTUNITY TO THE ASSESSEE. 6. IN THE RESULT, APPEAL S FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE S . ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 1 9 TH DAY OF SEP. , 201 7 . S D / - (V. DURGA RAO) JUDICIAL MEMBER DATED : 1 9 TH SEPTEMBER , 201 7 . VR/ - COPY TO: 1. THE ASSESSEE - P. LAKSHMI KANTHAMMA, PLOT NO. A - 20, D.NO. 50 - 104 - 2, TPT COLONY, SEETHAMMADHARA, VISAKHAPATNAM. 2. THE REVENUE AC IT, CENTRAL CIRCLE - 2 , VISAKHAPATNAM . 3. THE P CIT (CENTRAL) , VISAKHAPATNAM . 4. THE CIT(A) - 3 , VISAKHAPATNAM . 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.