The Deputy Commissioner Municipal Corporation, Nellore V. The Addl.CIT, Vijayawada

ITA 53/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6458 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 10-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V APPALA RAJU
• Keywords: Opportunity of being heard; 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. 53 / VIZ /201 7 (ASST. YEAR : 20 12 - 13 ) DY. COMMISSIONER, MUNICIPAL CORPORATION, DARGAMITTA, PODALAKUR ROAD, NELLORE. V S . ADDL. CIT, RANGE - 3 (TDS), VIJAYAWADA . PAN NO. AAAGD 0080 E (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI V. APPALA RAJU SR. DR DATE OF HEARING : 2 1 / 1 2 /201 7 . DATE OF PRONOUNCEMENT : 21 / 1 2 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , TIRUPATI , DATED 30 / 11 /201 6 FOR THE ASSESSMENT YEAR 20 12 - 13 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD . COUNSEL FOR THE ASSESSEE HAS SUBM ITTED THAT LD. CIT(A) PASSED EXPARTE ORDER , AND PRAYED THAT , ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). 3 . ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT LD. CIT(A) HAS GIVEN THREE OPPORTUNITIES TO THE 2 ITA NO. 53/VIZ/2017 ( MUNICIPAL CORPORATION, NELLORE ) ASSESSEE, WHICH HE WAS NOT UTILIZE D, HENCE, REQUEST OF THE COUNSEL FOR THE ASSESSEE MAY BE REJECTED. 4 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORIT 2 IES BELOW. 5. WE FIND THAT THE LD. CIT(A) PASSED AN EXPARTE ORDER, THOUGH HE HAS GIVEN THREE OPPORTUNITIES TO THE ASSESSEE AND THE ASSESSEE HAS NOT BEEN ABLE TO UTILIZE THE SAME. HOW E VER, IN THE INTEREST OF JUSTICE AND ALSO KEEPING IN VIEW OF THE PRINCIPLES OF THE NATURAL JUSTICE, WE ARE OF THE OPINION THAT ONE M ORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD.CIT(A). WE , T HEREFORE, SET ASIDE THE ORDER PASSED BY THE LD.CIT(A) AND DIRECT HIM TO ADJUDICATE THE APPEAL ON MERITS AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . T HE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHOUT FAIL WHEN THE CASE IS POSTED FOR HEARING. 6 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 21 ST DAY OF DEC. , 201 7 . SD/ - SD/ - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21 ST DECEMBER , 201 7 . VR/ - 3 ITA NO. 53/VIZ/2017 ( MUNICIPAL CORPORATION, NELLORE ) COPY TO: 1. THE ASSESSEE - DY. COMMISSIONER, MUNICIPAL CORPORATION, DARGAMITTA, PODALAKUR ROAD, NELLORE. 2. THE REVENUE ADDL. CIT, RANGE - 3 (TDS), VIJAYAWADA. 3. THE CIT (TDS), VIJAYAWADA. 4. THE CIT(A) , TIRUPATI. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.