Grandhi Suguna, Srikakila V. The Income Tax Officer, Ward-1, , Srikakulam

ITA 79/VIZ/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2610 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 20-05-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 14-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I.T.A. NO. 79 /VIZ/2020 (ASST. YEAR : 2011 - 1 2 ) SMT. GRANDHI SUGUNA, D.NO. 5 - 97, MAIN ROAD, OPP. BANK OF INDIA, RAJAM, SRIKAKULAM. VS. INCOME TAX OFFICER WARD - 1 , SRIKAKULAM. PAN NO. AAUPG 5848 E (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SMT.SUMAN MALIK, SR. DR DATE OF HEARING : 24 / 06 /2021 . DATE OF PRONOUNCEMENT : 24 / 0 6 /2021 . O R D E R PER N.K. CHOUDHRY , JUDICIAL MEMBER THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 29 /11/2019 IMPUGNED HEREIN PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 2 [FOR SHORT , LD. COMMISSIONER] , VISAKHAPATNAM U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFE RRED TO AS 'ACT') FOR THE A.Y. 20 11 - 12 . 2 ITA NO. 79 / VIZ /2020 ( SMT. GRANDHI SUGUNA ) 2. IN THIS CASE, DURING THE COURSE OF APP ELLATE PROCEEDINGS BEFORE THE LD. COMMISSIONER, NONE APPEARED ON BEHALF OF THE APPELLANT/ASSESSEE IN SPITE OF AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD . THEREFORE, LD. COMMISSIONER DECIDED THE APPEAL AS EX - PARTE BY CONCLUDING AS UNDER: - 5.2 ...... DURING THE COURSE OF APPELLATE PROCEEDINGS, NONE APPEARED ON BEHALF OF THE APPELLANT IN SPITE OF AFFORDING SUFFICIENT OPPORTUNITY OF BEING . SINCE, THE APPELLANT HAS NOT PRODUCED ANY SUBSTANTIAL EVIDENCE IN SUPPORT OF HER CLAIM EITHER BEFORE THE AO OR DURING THE COURSE OF APPEAL PROCEEDINGS. THEREFORE, I DO NOT FIND ANY REASON TO INTERFERE INTO THE ACTION OF THE ASSESSING OFFICER IN MAKING THE ADDITION O F RS. 14,70,858/ - TOWARDS THE INCOME UNDER THE HEAD OF LONG TERM CAPITAL GAIN U/SEC. 143(3) OF THE ACT ADDITION AND THE SAME IS HEREBY UPHELD. THEREFORE, THE APPEAL MADE BY THE APPELLANT ON THIS GROUND IS HEREBY DISMISSED. 3 . THOUGH IT APPEARS FROM THE IMPUGNED ORDER WHEREIN IT IS STATED THAT NONE APPEARED ON BEHALF OF THE APPELLANT IN SPITE OF AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD, BUT IT IS NOT CLEAR AS TO HOW MANY OPPORTUNITIES AND BY WHICH MODE HAS BEEN GIVEN TO THE ASSESS EE . IT A RELEVANT FACT THAT THE LD. COMMISSIONER DID NOT PASS THE ORDER ON MERITS BY GIVING INDEPENDENT FINDING, BUT JUST UPHELD THE ORDER . THEREFORE, CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES, FOR THE ENDS OF JUSTICE , IT APPROPRIATE BE APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER HEREIN AND REMIT THE CASE BACK TO THE FILE OF THE LD. COMMISSIONER FOR DECISION AFRESH ON MERITS, SUFFICE TO SAY WHILE AFFORDING REASONABLE OPPORTUNITY(S) OF BEING HEARD TO THE ASSESSEE. HENCE, ORDERED ACCORDINGLY. 3 ITA NO. 79 / VIZ /2020 ( SMT. GRANDHI SUGUNA ) 4 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 4 T H DAY OF JUNE , 2021 . S D / - S D / - (D.S. SUNDER SINGH) ( N.K. CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 4 T H JUNE , 20 2 1 . VR/ - COPY TO: 1. THE ASSESSEE - SMT. GRANDHI SUGUNA, D.NO. 5 - 97, MAIN ROAD, OPP. BANK OF INDIA, RAJAM, SRIKAKULAM. 2. THE REVENUE ITO, WARD - 1, SRIKAKULAM. 3. THE PR. CIT - 2 , VISAKHAPATNAM. 4. THE CIT(A) - 2 , VISAKHAPATNAM. 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.