P.Rama Subrahmanyam, (L/R of P. Venkata kiran), Ambajipeta V. The Assistant Commissioner of Income Tax, Central Circle-2(1), Rajahmundry

ITA 73/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9468 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 20-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN
• Keywords: Principle of natural justice; Set aside
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 7 3 / VIZ /201 9 (ASST. YEAR : 20 12 - 13 ) P. RAMA SUBRAHMANYAM, L/R OF P. VENKATA KIRAN, D.NO.8 - 126, PEDDAVEEDHI , AMBAJIPETA, E.G. DISTRICT. V S . A CIT, CENTRAL CIRCLE - 2 (1), VISAKHAPATNAM. PAN NO. ALPPP 8823 L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM, FCA . DEPARTMENT BY : SMT. U.MINI CHANDRAN , SR. DR DATE OF HEARING : 17 / 12 /201 9 . DATE OF PRONOUNCEMENT : 08 / 0 1 /20 20 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , RAJAMAHENDRAVARAM , DATED 15 / 11 /201 8 FOR THE ASSESSMENT YEAR 20 12 - 13 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD.AR HAS SUBMITTED IN DETAIL THAT HE COULD NOT APPEAR BEFORE THE LD. CIT(A) DUE TO CIRCUMSTANCES BEYOND HIS CONTROL AND PRAYED FOR ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. 3 . ON THE OTHER HAND, LD.DR STRONGLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 2 ITA NO. 73/VIZ/2019 ( P. RAMA SUBRAHMANYAM ) 4. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE HAVE CONSIDERED THE SUBMISSIONS MADE BY THE LD.A R AT THE TIME OF HEARING AND FIND THAT THERE IS A SUFFICIENT CAUSE FOR THE ASSESSEE NOT TO APPEAR BEFORE THE LD.CIT(A). IN OUR OPINION, IN THE INTEREST OF JUSTICE AS WELL AS ON THE GROUNDS OF PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE G IVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). THEREFORE, WE SET ASIDE THE ORDER PASSED BY THE LD.CIT(A) AND REMIT THE MATTER BACK TO HIM TO ADJUDICATE THE APPEAL OF THE ASSESSEE AFRESH AFTER BEING HEARD TO THE ASSESSEE. THE ASSESSE E IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON THE DATE GIVEN FOR HEARING WITHOUT FAIL AND TO FILE NECESSARY DOCUMENTS, IF ANY. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESS EE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 8 T H DAY OF JAN. , 20 20 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 0 8 T H JANUARY , 20 20 . VR/ - COPY TO: 3 ITA NO. 73/VIZ/2019 ( P. RAMA SUBRAHMANYAM ) 1. THE ASSESSEE P. RAMA SUBRAHMANYAM, L/R OF P. VENKATA KIRAN, D.NO.8 - 126, PEDDAVEEDHI, AMBAJIPETA, E.G. DISTRICT. 2. THE REVENUE ACIT, CENTRAL CIRCLE - 2(1), VISAKHAPATNAM. 3. THE PR. CIT , RAJAMAHENDRAVARAM. 4. THE CIT(A) , RAJAMAHENDRAVARAM 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.