IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER ITA NO. 0 7 / VIZ /201 7 (ASST. YEAR : 201 0 - 1 1 ) CHITIKALA SRINIVASA RAO, D.NO. 1 - 39, K.O. MALLAVARAM, TUNI MANDAL, E. G. DISTRICT V S . IT O , WARD - 1 , TUNI . P AN NO. ADUPC 7750 Q (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI A DVOCATE. DEPARTMENT BY : SHRI V. APPALARAJU SR. DR DATE OF HEARING : 31 / 0 7 /201 7 . DATE OF PRONOUNCEMENT : 31 / 0 7 /201 7 . 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) - 1 , GUNTUR , DATED 24 / 1 0/201 6 FOR THE A .Y. 20 1 0 - 1 1 . 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. 3 . ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY SERIOUS OBJECTION. 4 . WE HAVE HEARD BOTH THE SIDES. 5 . KEEPING IN VIEW OF THE SUBMISSION S MADE BY THE L EARNED COUNSEL FOR THE ASSESSEE , WE FIND THAT IN THE INTEREST OF JUSTICE AND ALSO BY 2 ITA NO S . 07 /VIZ/201 7 ( CHITIKALA SIRNIVASA R AO ) 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 ISSUE AFRESH AFTER GIVING AFFORDABLE OPPORTUNITY TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE S . ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 31 ST DAY OF JULY , 201 7 . S D / - S D / - (D.S. SUNGER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 31 ST JULY , 201 7 . VR/ - COPY TO: 1. THE ASSESSEE - CHITIKALA SRINIVASA RAO, D.NO. 1 - 39, K.O. MALLAVARAM, TUNI MANDAL, E. G. DISTRICT 2. THE REVENUE ITO, WARD - 1 , TUNI . 3. THE P CIT - 2 , VISAKHAPATNAM . 4. THE CIT(A) - 1 , GUNTUR . 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.