M/s Sri Venkateswara Book Depot, Vijayawada V. THE ITO, Ward -1(2), Vijayawada

ITA 641/VIZ/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 6860 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 28-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D MANOJ KUMAR
• Assessee Lawyers: C SUBRAMANYAM
• Keywords: Opportunity of being heard
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH , VISAKHAPATNAM BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO. 641/VIZ/2013 ASSESSMENT YEAR : 2007-08 M/S SRI VENKATESWARA BOOK DEPOT, VIJAYAWADA. PAN AAFS2383J INCOME TAX OFFICER, WARD 1(2), VIJAYAWADA. (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI C. SUBRAMANYAM REVENUE BY SHRI D. MANOJKUMAR DATE OF HEARING 02-07-2014 DATE OF PRONOUNCEMENT 02-07-2014 O R D E R PER J. SUDHAKAR REDDY, A.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF CIT(A), VIJAYAWADA, DATED 04/09/2013 AGAINST THE OR DER PASSED U/S 143(3) READ WITH SECTION 263 OF THE I.T. ACT, 1961, FOR TH E ASSESSMENT YEAR 2007-08. 2. THE LEARNED CIT(A) HAS PASSED AN EX-PARTE ORDER BY OBSERVING AS FOLLOWS: 2. ON VERIFICATION OF THE ASSESSMENT ORDER, IT WAS FOUND THAT THE AO HAS MADE ADDITIONS BASED ON THE DIRECTIONS OF THE C IT ONLY AND NO OTHER ADDITIONS WERE MADE. 3. AS THE CIT (A) ARE THE EQUAL AUTHORITIES, AN APP EAL AGAINST THE ASSESSMENT COMPLETED AS PER THE DIRECTIONS OF THE C IT U/S 263 OF THE ACT COULD NOT BE DECIDED BY THE CIT(A). ACCORDINGLY , THE APPEAL IS TREATED AS DISMISSED FOR STATISTICAL PURPOSES. 2 ITA NO. 641/VIZ/13 M/S SRIVENKATESWARA BOOK DEPOT 3. THE SUBMISSION OF THE ASSESSEE IS THAT THE LEARN ED CIT IN HIS ORDER U/S 263 HAS DIRECTED THE AO TO MAKE FRESH ASSESSMENT A FTER EXAMINING THE ISSUES MENTIONED IN THAT ORDER THOROUGHLY TO HIS SA TISFACTION AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. HE SUBMITTED THAT THE SINCE THE ORDER OF THE CIT IS WITHOUT ANY SPECIFIC DIRECTIONS, THE AO HAS INDEPENDENTLY APPLIED HIS MIND AND PASSED ASSESSME NT ORDER AND UNDER SUCH CIRCUMSTANCES, THE CIT(A) SHOULD HAVE DISPOSED OF THE ISSUE ON MERITS. 4. THE LEARNED DR, ON THE OTHER HAND, THOUGH NOT LE AVING HIS GROUND, ULTIMATELY SUBMITTED THAT THE ORDER PASSED U/S 263 BY THE CIT WAS WITHOUT ANY SPECIFIC DIRECTIONS AND FOR DE-NOVO EXAMINATION OF CERTAIN ISSUES. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE MATERIAL ON RECORD, WE FIND THAT THE CIT HAS NOT GIVEN ANY SPEC IFIC DIRECTION TO THE AO. THE FINDINGS OF THE CIT AT PARA 6 OF HIS ORDER ARE EXTRACTED BELOW: 6. THUS, THE ASSESSMENT ORDER PASSED BY THE AO U/S 143(3) OF THE IT ACT, 1961 DATED 04/12/2009 IS TO BE MODIFIED FOR THE REASONS MENTIONED ABOVE. THE AO IS DIRECTED TO MAKE THE ASS ESSMENT AFRESH AFTER DULY EXAMINING THE ABOVE ISSUES THOROUGHLY AN D TO HIS SATISFACTION AS PER THE PROVISIONS OF THE ACT, AFTE R GIVING THE ASSESSEE REASONABLE OPPORTUNITY OF BEING HEARD. 6. WE ARE OF THE VIEW THAT THE LEARNED CIT(A) SHOUL D HAVE CONSIDERED THE ADDITIONS MADE BY THE AO ON MERITS. THUS, WE SET AS IDE THE APPEAL TO THE FILE OF THE FIRST APPELLATE AUTHORITY WITH A DIRECTION T O DISPOSE OF THE GROUNDS OF THE ASSESSEE ON MERITS. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 02/07/2014. SD/- SD/- (SAKTIJIT DEY) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER 3 ITA NO. 641/VIZ/13 M/S SRIVENKATESWARA BOOK DEPOT HYDERABAD, DATED: 2 ND JULY, 2014 KV COPY TO:- 1) M/S SRI VENKATESWARA BOOK DEPOT, D.NO. 30-10-3A , VARANASIVARI STREET, SEETHARAMAPURAM, VIJAYAWADA 520 004. 2) ITO, WARD 1(2), VIJAYAWADA. 3) CIT - VIJAYAWADA 4) ADDL. CIT, VIJAYAWADA. 5)THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T.,