The Sub-Registrar, , Peddapuram V. The Director of Income Tax(Intell), Hyderabad

ITA 81/VIZ/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6408 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 18-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HONBLE ACCOUN ANT MEMBER ITA NO. 81 / VIZ /2020 (ASST. YEAR : 20 11 - 1 2 ) THE SUB - REGISTRAR, PEDDAPURAM, EAST GODAVARI DISTRICT. V S . DIRECTOR OF INCOME TAX (INTELLIGENCE), HYDERABAD . P AN NO. AAAGS 2284 P (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SMT. U. MINICHANDRAN, SR. DR DATE OF HEARING : 21 / 09 /20 20 . DATE OF PRONOUNCEMENT : 21 / 09 /2020 . 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) - 2 , GUNTUR , DATED 2 6 / 08 /201 9 FOR THE A .Y. 20 11 - 1 2 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, WE NOTICED THAT LD.CIT(A) PASSED AN EX - PARTE ORDER WITHOUT GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. 3 . L EARNED DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT AS MANY AS OPPORTUNITIES HAVE BEEN GRANTED BY THE LD. CIT(A) WHICH WERE NOT UTILIZED BY THE ASSESSEE . THEREFORE, NO FURTHER 2 ITA NO. 81/VIZ/2020 ( THE SUB - REGISTRAR, PEDDAPURAM ) OPPORTUNITY IS REQUIRED TO BE GIVEN TO THE ASSESSEE AND REQUESTED TO CONFIRM T HE ORDER OF THE LD.CIT(A) . 4 . WE HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 5 . WE FIND THAT LD. CIT(A) PASSED EX - PARTE ORDER THEREFORE BY 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 APPEAL AFRESH AFTER GIVING AFFORDABLE OPPORTUNITY TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 1 S T DAY OF SEP . , 20 20 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 1 S T SEPTEMBER , 20 20 . VR/ - 3 ITA NO. 81/VIZ/2020 ( THE SUB - REGISTRAR, PEDDAPURAM ) COPY TO: 1. THE ASSESSEE - THE SUB - REGISTRAR, PEDDAPURAM, EAST GODAVARI DISTRICT. 2. THE REVENUE DIRECTOR OF INCOME TAX (INTELLIGENCE), HYDERABAD. 3. THE CIT(A) - 2 , VISAKHAPATNAM . 4. THE D.R . , VISAKHAPATNAM . 5. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.