Sri N Jagannadha Rao, Hyderabad V. The ACIT, Circle-1, Kakinada

ITA 525/VIZ/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7152 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 21-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TH L PETER
• Assessee Lawyers: BRAHMANANDA REDDY
• Keywords: Opportunity of being heard

Judgement Text

ITA 525/V/10 N S JAGANNADHA RAO, HYD IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO. 525 /VIZAG/ 20 10 ASSESSMENT YEAR : 2001 - 02 N.S. JAGANNADHA RA O HYDERABAD VS. ACIT, CIRCLE - 1 KAKINADA (APPELLANT) (RESPONDENT) PAN NO. ABPPN 3341M APPELLANT BY: SHRI M.R. BRAHMANANDA REDDY, CA RESPONDENT BY: SHRI TH.L. PETER, CIT(DR) ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) ON A SOLITARY GROUND THAT CIT(A) HAS FAILED TO CONSIDER THE MATERIAL AVAILABLE ON RECORD AND DECIDED THE APPEAL IN LIMIN I WITHOUT GOING INTO MERIT. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULL Y PERUSED THE ORDERS OF THE AUTHORITIES BELOW AND WE FIND THAT CIT(A) HA S DECIDED THE APPEAL SUMMARILY WITHOUT ADJUDICATING THE ISSUES ON MERIT. UNDER THE PROVISIONS OF THE INCOME TAX ACT, CIT(A) IS REQUIRED TO ADJUDICAT E THE ISSUES RAISED IN THE APPEAL ON MERIT, EVEN THOUGH NONE APPEARED ON BEHAL F OF THE ASSESSEE DESPITE VALID SERVICE OF NOTICE OF HEARING. HE HAS NO JURISDICTION TO DISMISS THE APPEAL SUMMARILY. WE THEREFORE, OF THE VIEW TH AT THIS MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE CIT(A) FOR ADJUDIC ATION OF THE APPEAL ON MERIT. WE ACCORDINGLY SET ASIDE THE ORDER OF THE CIT(A) AN D REMIT IT TO HIS FILE WITH THE DIRECTION TO ADJUDICATE THE APPEAL ON MERIT AFT ER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED IN THE OPEN COURT ON 2.3.2011 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 2 ND MARCH, 2011 ITA 525/V/10 N S JAGANNADHA RAO, HYD 2 COPY TO 1 N.S. JAGANNADHA RAO, FLAT NO.206, BALAJI ENCLAVE, R OAD NO.2, R.K. PURAM, HYDERABAD-500 035 2 ACIT, CIRCLE - 1, KAKINADA 3 THE CI T, RAJAHMUNDRY 4 THE CIT (A) , RAJAHMUNDRY 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM