Indira Gandhi Zoological Park, Visakhapatnam V. The DCIT, Visakhapatnam

ITA 497/VIZ/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8808 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 14-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K SETHI
• 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. 497/VIZ/2016 (ASST. YEAR : 2014-15) INDIRA GANDHI ZOOLOGICAL PARK, NH-5 ROAD, OLD DIARY FARM, VISAKHAPATNAM. VS. DCIT, CENTRALIZED PROCESSING CELL-TDS, VISAKHAPATNAM. TAN NO. VPN100261C (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM FCA. DEPARTMENT BY : SHRI M.K. SETHI SR. DR DATE OF HEARING : 24/07/2017. DATE OF PRONOUNCEMENT : 24/07/2017. 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 24/10/2016 FOR THE A.Y. 2013-14. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT LD. CIT(A), PASSED AN EX-PARTE ORDER AND PRAYED THAT MATTER 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 . WE HAVE HEARD BOTH THE SIDES. 5 . KEEPING IN VIEW OF THE SUBMISSION MADE BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE FIND THAT IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD 2 ITA NO.497/VIZ/2016 (INDIRA GANDHI ZOOLOGICAL PARK) 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 ISSUE AFRESH AFTER GIVING AFFORDABLE OPPORTUNITY TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF JULY, 2017. SD/- SD/- (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24 TH JULY, 2017. VR/- COPY TO: 1. THE ASSESSEE- INDIRA GANDHI ZOOLOGICAL PARK, NH-5 ROAD, OLD DIARY FARM, VISAKHAPATNAM. 2. THE REVENUE DCIT, CENTRALIZED PROCESSING CELL-TDS, VISAKHAPATNAM. 3. THE CIT (TDS), VIJAYAWADA. 4. THE CIT(A)-1, GUNTUR. 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.