S. Anki Reddy, Kadapa, Hyderabad V. ITO, Ward-1, Kadapa

ITA 738/HYD/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53523 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 26-04-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GYAN PRAKASH
• Assessee Lawyers: A V RAGHURAM
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B ', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO.738/HYD/11 : AS STT. YEAR 2008-09 SHRI S.ANKI REDDY, KADAPA ( PAN - AGTPR 2954 C ) V/S. INCOME - TAX OFFICER, WARD - 1, KADAPA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.V.RAGHURAM RESPONDENT BY : SHRI GYAN PRAKASH O R D E R PER G.C.GUPTA, VICE PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YE AR 2008-09 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME-TAX PASSED UNDER S.263 OF THE INCOME-TAX ACT, 1961. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THA T THE CASE BEFORE THE COMMISSIONER OF INCOME-TAX UNDER S.263 WAS ADJO URNED TO 24 TH OF MARCH, 2011 AND THE IMPUGNED ORDER UNDER S.263 WAS PASSED BY THE COMMISSIONER OF INCOME-TAX ON AN EARLIER DATE, VIZ. 17.3.2011. HE SUBMITTED THAT THE ORDER OF THE COMMISSIONER OF INC OME-TAX IS IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE. THE LEARNED CIT-DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, COULD NOT CONTR OVERT THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HA VE PERUSED THE ORDERS OF THE COMMISSIONER OF INCOME-TAX PASSED UN DER S.263 OF THE ACT. WE FIND THAT THE DATE OF THE ORDER UNDER S.263 IS M ENTIONED AS 17.3.2011 AND IN PARA-3 OF THE ORDER, IT HAS BEEN RECORDED BY THE COMMISSIONER THAT THE CASE WAS ADJOURNED TO 24.3.2011. IN THESE FACT S, WE HAVE NO HESITATION ITA NO.738/HYD/11 SHRI S,ANKI REDDY, KADAPA 2 IN SETTING ASIDE THE ORDER OF THE COMMISSIONER AND RESTORING THE MATTER TO HIS FILE, WITH A DIRECTION TO PASS A DE NOVO ORDER IN ACCORDANCE WITH LAW, AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 5 TH AUGUST, 2011 SD/- SD/- ( CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 5TH AUGUST, 2011 COPY FORWARDED TO: 1. SHRI S.ANKI REDDY (KADAPA) C/O. M/S. K.VASANT KUMAR , A.V.RAGHU RAM & B.PEDDI RAJULU, ADVOCATES, 403 MANI SHA TOWERS, D.NO.10-1-18/31, SHYAM NAGAR, HYDERABAD 500 004. 2. INCOME - TAX OFFICER, WARD - I, KADAPA 3. COMMISSIONER OF INCOME - TAX TIRUPATI 4. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.