G.N.Constructions, Visakhapatnam V. The Income Tax Officer, Ward-4(1), , Visakhapatnam

ITA 519/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7763 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 22-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Assessee Lawyers: C KAMESWARA RAO
• Keywords: Set aside
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 519 & 520 / VIZ /201 9 (ASST. YEAR : 20 12 - 13 ) M/S. G.N. CONSTRUCTIONS, 38 - 30 - 125, FLAT NO. 508, G.N. MANSIONS, NH - 5 ROAD , VISAKHAPATNAM . V S . I T O , WARD - 4 (1), VISAKHAPATNAM. PAN NO. AAIFG 7770 R (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. KAMESWARA RAO, C A DEPARTMENT BY : SMT. SUMAN MALIK, SR. DR DATE OF HEARING : 27 / 01 /20 20 . DATE OF PRONOUNCEMENT : 29 / 0 1 /20 20 . O R D E R THESE APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 6 , HYDERABAD , BOTH DATED 01 /0 2 /201 9 FOR THE ASSESSMENT YEAR 20 12 - 13 . SINCE FACTS AND ISSUES ARE COMMON, CLUBBED AND HEARD TOGETHER AND DISPOSED OF BY WAY OF THIS CONSOLIDATED ORDER . 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, LD.AR HAS SUBMITTED THAT THESE APPEALS HAVE BEEN TRANSFERRED FROM CIT(A) - 2 , VISAKHAPATNAM TO CIT(A) - 6, HYDERABAD. WHEN THE ASSESSEE ASKED ADJOURNMENT , WITH O UT CONSIDERING THE SAME, 2 ITA NO S . 519 & 520 /VIZ/2019 ( M/S. G.N. CONSTRUCTIONS ) LD.CIT(A) PASSED THE ORDERS EXPARTE AND SUBMITTED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 3 . ON THE OTHER HAND, LD.DR STRONGLY SUPPORTED THE ORDERS PASSED BY THE AUTHORITIES BELOW. 4 . I HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. I FIND THAT LD. CIT(A) PASSED THE EXPARTE ORDERS AND ALSO FIND THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). ACCORDINGLY, I SET ASIDE THE ORDERS PASSED BY THE LD. CIT(A) AND REMIT THE MATTER S BACK TO THE LD. CIT(A) WITH A DIRECTION TO P ASS THE ORDER S AFRESH IN ACCORDANCE WITH LAW AFTER GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. THUS, THESE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL P URPOSES. ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 9 T H DAY OF JAN. , 20 20 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 2 9 T H JANUARY , 20 20 . VR/ - 3 ITA NO S . 519 & 520 /VIZ/2019 ( M/S. G.N. CONSTRUCTIONS ) COPY TO: 1. THE ASSESSEE M/S. G.N. CONSTRUCTIONS, 38 - 30 - 125, FLAT NO. 508, G.N. MANSIONS, NH - 5 ROAD, VISAKHAPATNAM. 2. THE REVENUE - ITO, WARD - 4(1), VISAKHAPATNAM. 3. THE PR. CIT - 2, VISAKHAPATNAM. 4. THE CIT(A) - 6, HYDERABAD. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.