M/s K.V.Subba Rao, Vijayawada V. THE ACIT, CIRCLE-2(1), Vijayawada

ITA 626/VIZ/2013

• Counselvise Citation: 62625314 RSA 2013
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 18-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA
• Keywords: Opportunity of being heard
• Section: 194C; 263

Judgement Text

ITA NOS.626 & 627/VIZAG/2013 M/S. K.V. SUBBA RAO, VIJAYAWADA IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO S . 626&627 /VIZAG/ 20 13 ASSESSMENT YEAR : 2007 - 08 M/S. K.V. SUB BA RAO VIJAYAWADA VS. ACIT CIRCLE - 2(1) VIJAYAWADA (APPELLANT) (RESPONDENT) PAN NO.AACFK 5028K SP NO.32/VIZAG/2013 (ARISING OUT OF ITA NO.626/VIZAG/2013) ASSESSMENT YEAR : 2007 - 08 M/S. K.V. SUBBA RAO VIJAYAWADA VS. ACIT CIRCLE - 2(1) VIJAYAWADA (A PPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM, CA REVENUE BY : SHRI K.V.N. CHARYA, CIT(DR) DATE OF HEARING : 13.12.2013 DATE OF PRONOUNCEMENT : 13 .12.2013 ORDER PER SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER:- THE ASSESSEE HAS PREFERRED THE PRESENT STAY PETITI ON ON APPEAL IN 626/VIZAG/2013. ASSESSEE PREFERRED APPEAL ON THE OR DER OF CIT U/S 263 OF THE ACT WITH A CONTENTION OF DELAY OF 602 DAYS. THE IT A 626 IS ON THE ORDER OF THE CIT(A) DISMISSING THE APPEAL AS THE ISSUES ARE CONSIDERED BY THE ORDER OF CIT U/S 263 OF THE ACT, ON WHICH DEMAND AROSE. 2. WHILE CONSIDERING THE STAY PETITION 32 POSTED T ODAY, LD. COUNSEL SUBMITTED THAT THE ORDER OF CIT IS NOT CORRECT IN T HE SENSE THAT LD. CIT HAS NOT GIVEN ANY DIRECTION FOR COMPLETION OF ASSESSME NT IN A PARTICULAR MANNER AND HE HAS SIMPLY SET ASIDE FOR EXAMINATION OF THE VARIOUS PAYMENTS U/S 40A(IA) OF THE ACT. ACCORDINGLY, HE HAS NO OBJECTI ON IF THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) ON MERITS. ITA NOS.626 & 627/VIZAG/2013 M/S. K.V. SUBBA RAO, VIJAYAWADA 2 3. WE HAVE EXAMINED THE CONTENTIONS AND PERUSE D THE ORDER OF CIT U/S 263 OF THE ACT. THE LD. CIT INVOKED JURISDICTION O N 263 ON THE REASON THAT ASSESSING OFFICER DID NOT EXAMINE ANY OF THE PAYMEN TS OF TRANSPORTATION CHARGES IN EXCESS OF ` .20,000/- WHICH MAY ATTRACT TDS UNDER 194C OF THE A CT. ACCORDINGLY, WITHOUT MAKING ANY DIRECTION, HE SET A SIDE THE ASSESSMENT TO MAKE THE ASSESSMENT AFRESH AFTER OFFERING REASONABL E OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE, WE ARE OF THE OP INION THAT LD. CIT HAS NOT GIVEN ANY DIRECTION TO COMPLETE THE ASSESSMENT IN A PARTICULAR MANNER AND THEREFORE THE CIT(A) IS NOT PRECLUDED IN CONSIDERIN G THE APPEAL OF ASSESSEE ON MERIT. THEREFORE LD. CIT(A)S ORDER IN DISMISSI NG THE APPEAL ON THE REASON THAT CIT(A) HAS GIVEN DIRECTIONS CANNOT BE UPHELD. 4. ACCORDINGLY, THE ORDER OF THE CIT(A) DATED 2 .9.2013 IS SET ASIDE WITH A DIRECTION TO CONSIDER THE ASSESSEES CONTENTIONS ON MERIT. ACCORDINGLY, THE APPEAL IN ITA 626/VIZAG/2013 IS ALLOWED FOR STATIST ICAL PURPOSES. CONSEQUENTLY, THE APPEAL NO.627/VIZAG/2013 ON ORDER U/S 263 BECOMES ACADEMIC IN NATURE AND ASSESSEES COUNSEL HAS NO OB JECTION TO TREAT IT AS WITHDRAWN. ACCORDINGLY, WE DISMISS THE GROUNDS RAI SED IN APPEAL 627/VIZAG/2013, WITHOUT CONSIDERING THE CONDONATIO N FILED ALONG WITH THAT APPEAL. SINCE THE ORDER OF CIT(A) IS SET ASIDE AND APPEAL WAS DISPOSED OFF THE STAY PETITION IN SA NO.32 RAISED BY THE ASSESSE E AGAINST ITA NO.626 BECOMES INFRUCTUOUS. ACCORDINGLY, THE SAME IS ALSO DISPOSED OF. 5. FURTHER, AO IS DIRECTED NOT TO TAKE ANY COER CIVE STEPS TILL APPEAL RESTORED TO THE FILE PF CIT(A) IS DECIDED BY THE CIT(A). 6. IN THE RESULT APPEAL IN 626/V/2013 IS ALLOWED FO R STATISTICAL PURPOSES, WHERE AS APPEAL IN 627/V/2013 AND SA 32 ARE DISMISS ED. PRONOUNCED IN THE OPEN COURT ON 13 TH DEC13 SD/ - SD/ - ( SAKTIJIT DEY ) ( B. RAMAKOTAIAH ) JUDICIAL MEMBER ACCOUNTANT MEMBER VG/SPS VISAKHAPATNAM, DATED 13 TH DECEMBER, 2013 ITA NOS.626 & 627/VIZAG/2013 M/S. K.V. SUBBA RAO, VIJAYAWADA 3 COPY TO 1 M/S. K.V. SUBBA RAO, D.NO.54 - 20 - 11/5, SRINAGAR COLONY, RING ROAD, VIJAYAWADA-520008 2 ACI T CIRCLE - 2(1), VIJAYAWADA 3 THE CI T, VIJAYAWADA 4 THE CIT (A) , VIJAYAWADA 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM