Sri Satya Kalyan Mandava, Kakinada V. The Income Tax Officer, Ward-1, Kakinada

ITA 680/VIZ/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8913 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 16-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHAN
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HONBLE ACCOUN ANT MEMBER ITA NO. 680 / VIZ /201 9 (ASST. YEAR : 20 14 - 1 5 ) MANDAVA SRI SATYA KALYAN, D.NO. 70 - 4 - 28/A, SIDDARTHA NAGAR , KAKINADA. V S . IT O , WARD - 1 , KAKINADA . P AN NO. ALXPM 3357 N (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADVOCATE DEPARTMENT BY : SHRI B.RAMA KRISHAN, SR. DR DATE OF HEARING : 29 / 0 7 /20 20 . DATE OF PRONOUNCEMENT : 29 / 07 /2020 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A) - 2 , GUNTUR , DATED 10 / 1 0/201 9 FOR THE A .Y. 20 14 - 1 5 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A) , PASSED AN EX - PARTE ORDER AND PRAYED THAT MATTER MAY BE SET ASIDE TO THE LD.CIT(A) AND ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 2 ITA NO. 680 /VIZ/201 9 ( MANDAVA SRI SATYA KALYAN ) 3 . ON THE OTHER HAND, LD . DR HAS SUBMITTED THAT AS MANY AS OPPORTUNITIES HAVE BEEN GRANTED BY THE LD. CIT(A), WHICH WERE NOT UTILIZED BY THE ASSESSEE . THEREFORE, NO FURTHER OPPORTUNITY IS REQUIRED TO BE GIVEN AND REQUESTED TO CONFIRM THE ORDER OF THE LD.CIT(A) . 4 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 5 . WE FIND THAT LD. CIT(A) PASSED EX - PARTE ORDER AND THEREFORE K EEPING IN VIEW OF THE SUBMISSION S MADE BY THE L EARNED COUNSEL FOR THE ASSESSEE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ON E 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 APPEAL AFRESH AFTER GIVING AFFORDABLE OPPORTUNITY TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATIS TICAL PURPOSE S . ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 2 9 T H DAY OF JULY , 20 20 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 9 T H JULY , 20 20 . 3 ITA NO. 680 /VIZ/201 9 ( MANDAVA SRI SATYA KALYAN ) VR/ - COPY TO: 1. THE ASSESSEE - MANDAVA SRI SATYA KALYAN, D.NO. 70 - 4 - 28/A, SIDDARTHA NAGAR, KAKINADA. 2. THE REVENUE ITO, WARD - 1 , KAKINADA . 3. THE P R. CIT - 2 , VISAKHAPATNAM . 4. THE CIT(A) - 2 , GUNTUR . 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.