Komati Raghuram, Vijayawada V. The Income Tax Officer, Ward-1, Tadepalligudem

ITA 640/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7769 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 21-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V RAMA MOHAN
• Assessee Lawyers: C SUBRAHMANYAMFC A
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 640 / VIZ /201 9 (ASST. YEAR : 20 11 - 1 2 ) KOMATI RAGHURAM, J & J RESIDENCY, 1 ST FLOOR, GF - 2, BALLEMVARI STREET, PRASADAMPADU, VIJAYAWADA. V S . IT O , WARD - 1, TADEPALLIGUDEM . PAN NO. AJLPK 8872 G (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C.SUBRAHMANYAM,FC A. DEPARTMENT BY : SHRI V. RAMA MOHAN, SR. DR DATE OF HEARING : 2 1 / 0 1 /20 20 . DATE OF PRONOUNCEMENT : 29 / 0 1 /20 20 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , RAJAMAHENDRAVARAM , DATED 26 /0 2 /201 9 FOR THE ASSESSMENT YEAR 20 11 - 12 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD.AR HAS SUBMITTED THAT IN SPITE OF FILING OF ADJOURNMENT LETTER , THE LD.CIT(A) DISMISSED THE APPEAL ON EXPARTE WITHOUT GRANTING ADJOURNMENT AND REQUESTED TO GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE . 3 . LD. DR SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 2 ITA NO. 640 /VIZ/2019 ( KOMATI RAGHURAM ) 4 . I HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. I FIND THAT LD. CIT(A) SIMPLY DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT CONSIDERING THE FACTS OF THE CASE. I N MY OPINION, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A) . T HEREFORE , I SET ASIDE THE ORDER OF THE LD . CIT(A) AND REMIT THE MATTER BACK TO THE LD. CIT(A) WITH A DIRECTION TO DECIDE THE APPEAL AFTER HEARING OF THE ASSESSEE IN ACCORDANCE WITH LAW . IT IS ALSO DIRECTED THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) ON THE DATE IS GIVEN FOR HEARING WITHOUT FAIL . THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 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. 640 /VIZ/2019 ( KOMATI RAGHURAM ) COPY TO: 1. THE ASSESSEE KOMATI RAGHURAM, J & J RESIDENCY, 1 ST FLOOR, GF - 2, BALLEMVARI STREET, PRASADAMPADU, VIJAYAWADA. 2. THE REVENUE - ITO, WARD - 1, TADEPALLIGUDEM. 3. THE PR. CIT , RAJAMAHENDRAVARAM. 4. THE CIT(A) , RAJAMAHENDRAVARAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.