Doodala Veera Venkata Ramana & Others, Vakada V. The ITO., Kakinada

ITA 65/VIZ/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8884 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 14-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K SETHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HONBLE JUDICIAL MEMBER & SHRI G. MANJUNATHA, HONBLE ACCOUNTANT MEMBER ITA NO. 65/VIZ/2017 (ASST. YEAR : 2010-11) DOODLA VEERA VENKATA RAMANA & OTHERS, D.NO. 3-89, VAKADA, KARAPA MANDAL, E.G. DISTRICT. V. ITO, WARD-1, KAKINADA. PAN NO. AAGFD 2506 C (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADVOCATE. DEPARTMENT BY : SHRI M.K. SETHI SR.DR DATE OF HEARING : 05/06/2017. DATE OF PRONOUNCEMENT : 05/06/2017. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1, GUNTUR, DATED 24/10/2016 FOR THE ASSESSMENT YEAR 2010-11. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT BEFORE THE LD. CIT(A) ASSESSEE WAS NOT ABLE TO ATTEND DUE TO THE CIRCUMSTANCES BEYOND HIS CONTROL. HE ALSO SUBMITTED IN DETAIL AS TO WHY ASSESSEE WAS NOT ABLE TO ATTEND BEFORE THE LD. CIT(A) ON A GIVEN DATE. BY CONSIDERING THE EXPLANATION GIVEN BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE ARE OF THE OPINION THAT ONE 2 ITA NO.65/VIZ/2017 (DOODLA VEERA VENKATA RAMAN & OTHERS) MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE. WE, THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER PASSED BY THE LD. CIT(A) IS SET ASIDE AND REMIT THE MATTER BACK TO THE LD. CIT(A) FOR ADJUDICATING THE ISSUE ON MERITS, AFRESH IN ACCORDANCE WITH LAW. 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 05 TH DAY OF JUNE, 2017. SD/- SD/- (G. MANJUNATHA) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05 TH JUNE, 2017. VR/- COPY TO: 1. THE ASSESSEE - DOODLA VEERA VENKATA RAMAN & OTHERS, D.NO. 3-89, VAKADA, KARAPA MANDAL, E.G. DISTRICT. 2. THE REVENUE - ITO, WARD-1, KAKINADA. 3. THE PCIT-2, VISAKHAPATNAM. 4. THE CIT(A)-1, GUNTUR. 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER