Visakha Dredging Pvt, Limited., Chennai V. ACIT, Circle-4, Visakhapatnam

ITA 531/VIZ/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8765 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 10-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIDEBAKUMAR SONAWALCIT
• Assessee Lawyers: SHRIC V S MURTHY
• Keywords: Principle of natural justice

Judgement Text

IN THEINCOMETAXAPPELLATETRIBUNAL VISAKHAPATNAMBENCH,VISAKHAPATNAM BEFORESHRI V. DURGA RAO,HONBLEJUDICIAL MEMBER& SHRI D.S.SUNDERSINGH,HONBLEACCOUNTANTMEMBER ITA NO.531/VIZ/2017 (ASST.YEAR :2010-11) VISAKHA DREDGING PVT.LTD., SRI SAI SUBHODAYA APARTMENTS, NO.57/2B,EAST COAST ROAD, THIRUVANMIYUR, CHENNAI. V S . A CIT, CIRCLE - 4 (1), VISAKHAPATNAM. PAN NO. AACCV 6036 E (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRIC.V.S.MURTHY FCA. DEPARTMENTBY : SHRIDEBAKUMAR SONAWALCIT DR DATE OFHEARING : 05/02/2018. DATE OFPRONOUNCEMENT : 05/02/2018. ORDE R PERV.DURGA RAO,JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-1, GUNTUR, DATED 25/10/2016 FORTHEASSESSMENT YEAR2010-11. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A), PASSEDAN EX-PARTEORDERANDPRAYEDTHAT MATTERMAY BE SET ASIDE TO THE LD.CIT(A) AND ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 2 ITANO.531/VIZ/2017 (VISAKHADREDGINGPVT. LTD.) 3 . ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISEDANY SERIOUSOBJECTION. 4 . WEHAVE HEARD BOTHTHE SIDES. 5 . KEEPING IN VIEW OF THE SUBMISSION MADE BY THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE, WE FIND THAT IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD 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 FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDERPRONOUNCED INOPENCOURT ONTHIS05 TH DAY OFFEB.,2018. SD/- SD/- (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANTMEMBER JUDICIAL MEMBER DATED : 05 TH FEBRUARY, 2018. VR/- 3 ITANO.531/VIZ/2017 (VISAKHADREDGINGPVT. LTD.) COPY TO: 1. THE ASSESSEE - VISAKHA DREDGING PVT. LTD., SRI SAI SUBHODAYA APARTMENTS, NO. 57/2B, EAST COAST ROAD, THIRUVANMIYUR, CHENNAI. 2. THE REVENUE ACIT,CIRCLE-4(1), VISAKHAPATNAM. 3. THE PR.CIT-2, VISAKHAPATNAM. 4. THE CIT(A)-1, GUNTUR. 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BYORDER (VUKKEMRAMBABU) SR.PRIVATE SECRETARY, ITAT,VISAKHAPATNAM.