Dwarampudi Veerabhadra Reddy(HUF), Kakinada V. The Assistant Commissioner of Income Tax, Circle-1, Kakinada

ITA 695/VIZ/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8534 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 27-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Principle of natural justice; Set aside
• Section: 13; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (THROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI V. DURGA RAO, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HONBLE ACCOUNTANT MEMBER I.T.A. NOS. 694 & 695/VIZ/2019 (ASST. YEARS : 2012 - 13 & 2013 - 14) DWARAMPUDI VEERABHADRA REDDY (HUF), D.NO. 19 - 10 - 4/2, SATYAPRASANNA NAGAR, KAKINADA. VS. THE ACIT, CIRCLE - 1, KAKINADA. PAN NO. AADHD 8033 R (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI, ADVOCATE. DEPARTMENT BY : SMT. SUMAN MALIK, SR.DR DATE OF HEARING : 14/07/2020. DATE OF PRONOUNCEMENT : 14 /07/2020. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS) - 2, VISAKHAPATNAM, BOTH DATED 31/10/2019 FOR THE ASSESSMENT YEARS 2012 - 13 & 2013 - 14. 2. WHEN THESE APPEAL S ARE TAKEN UP FOR HEARING, LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A) PASSED THE EX - PARTE ORDER S AND PRAYED THAT MATTER S MAY BE SET ASIDE TO THE LD.CIT(A) AND ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 2 ITA NO S . 694 & 695 /VIZ/2019 ( DWARAMPUDI VEERABHADRA REDDY (HUF) ) 3 . ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT AS MANY AS OPPORTUNITIES HAVE BEEN GRANTED BY THE LD. CIT(A), BUT OF NO AVAIL. THEREFORE, NO FURTHER OPPORTUNITY IS REQUIRED TO BE GIVEN AND REQUESTED TO CONFIRM THE ORDER S 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 S 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 S . THUS, WE SET ASIDE THE ORDER S PASSED BY THE LD.CIT(A) AND RESTORE THE MATTER S BACK TO THE FILE OF LD. CIT(A) DIRECTING HIM TO DECIDE THE APPEALS AFRESH AFTER GIVING AFFORDABLE OPPORTUNITY TO THE ASSESSEE. 6. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE S . ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 1 4 T H DAY OF JULY , 20 20 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 4 T H JULY , 20 20 . VR/ - 3 ITA NO S . 694 & 695 /VIZ/2019 ( DWARAMPUDI VEERABHADRA REDDY (HUF) ) COPY TO: 1. THE ASSESSEE - DWARAMPUDI VEERABHADRA REDDY (HUF), D.NO. 19 - 10 - 4/2, SATYAPRASANNA NAGAR, KAKINADA. 2. THE REVENUE AC IT, CIRCLE - 1 , KAKINADA . 3. THE P R. CIT - 2 , VISAKHAPATNAM . 4. THE CIT(A) - 2 , VISAKHAPATNAM . 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.