C.Ratna Roja Rani, Visakhapatnam V. Income Tax Officer, Ward-4(2), Visakhapatnam

SA 14/VIZ/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3987 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 07-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D V SUBBA RAO
• Keywords: Application of stay; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER S. A. NO. 14/VIZ/2018 (ARISING OUT OF ITA NO. 453/VIZ/2018) AND ITA NO. 45 3 / VIZ /201 8 (ASST. YEAR : 20 0 7 - 0 8 ) SMT. CHANDALADA RATNA ROJA RANI, D.NO. 8 - 177, PLOT NO.85, RAVI NAGAR, VEPAGUNTA, VISAKHAPATNAM. V S . IT O , WARD - 4 ( 2 ), VISAKHAPATNAM. PAN NO. ABZPC 6362 K (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM FC A. DEPARTMENT BY : SHRI D.V. SUBBA RAO SR. DR DATE OF HEARING : 28 / 0 9 /201 8 . DATE OF PRONOUNCEMENT : 05 / 1 0 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THE ABOVE CAPTIONED STAY APPLICATION AND THE APPEAL BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 9 , HYDERABAD , DATED 2 8 /0 6 /201 8 FOR THE ASSESSMENT YEARS 200 7 - 0 8 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. AUTHORISED REPRESENTATIVE FOR THE ASSESSEE HAS POINTED OUT THAT THE LD.CIT(A) 2 S.A.NO. 14/VIZ/2018 ITA NO. 453 /VIZ/201 8 ( SMT. RATNA ROJA RANI CHANDALADA ) ISSUED A SHOW - CAUSE NOTICE TO APPEAR BEFORE HIM ON 18/07/2018 AT 2.30 PM. HOWEVER, THE LD. CIT(A) PASSED THE ORDER ON 28/06/2018 WITHOUT GIVING PROP ER OPPORTUNITY OF HEARING TO THE ASSESSEE AND PRAYED THAT EXPARTE ORDER PASSED BY THE LD. CIT(A) MAY BE SET ASIDE AND REMIT THE MATTER BACK TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION. 3 . ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION. 4 . IN VIEW OF THE FACTS SUBMITTED BY THE LD. AUTHORISED REPRESENTATIVE FOR THE ASSESSEE, WE FIND THAT LD. CIT(A) PASSED AN EXPARTE ORDER WITHOUT GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE TO SUBSTANTIATE HER CASE BEFORE HIM. IN VIEW OF THIS, THE ORDER PASSED BY THE LD. CIT(A) IS SET ASIDE AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE IN DENOVO IN ACCORDANCE WITH LAW AFTER GIVING AFFORDABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. SO FAR AS STAY APPLICATION IS CONCERNED, IN VIEW OF OUR DECISION IN ABOVE APPEAL , STAY APPLICATION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS AND IS DISMISSED ACCORDINGLY. 3 S.A.NO. 14/VIZ/2018 ITA NO. 453 /VIZ/201 8 ( SMT. RATNA ROJA RANI CHANDALADA ) 6 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATIS TI CAL PURPOSE AND STAY APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 5 T H DAY OF OCT . , 201 8 . ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 0 5 T H OCT . , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE SMT. CHANDALADA RATNA ROJA RANI, D.NO. 8 - 177, PLOT NO.85, RAVI NAGAR, VEPAGUNTA, VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 4(2), VISAKHAPATNAM. 3. THE PR. CIT - 2, VISAKHAPATNAM. 4. THE CIT(A) - 9, HYDERABAD . 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.