VIJAYARANI ALLAM,VIZIANAGARAM V. INCOME TAX OFFICER, WARD(1), VIZIANAGARAM

ITA 308/VIZ/2024

AI Insights

Vijayarani Allam, the appellant, contested the order of the Learned Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, which had dismissed her appeal due to non-compliance with notices. The original assessment was made by the Income Tax Officer under sections 147, 144, and 144B of the Income Tax Act, 1961 for the assessment year 2016-17. The appellant argued that she was not given sufficient opportunity to present her case or submit necessary evidence, which led to the dismissal of her appeal by the CIT(A). The Tribunal, considering the circumstances and the appellant's readiness to comply if given another opportunity, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing on merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 29074 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-11-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 02-08-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: C. SU BR AHMANYAM C
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM, SMC BENCH, VISAKHAPATNAM BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.308/VIZ/2024 (निर्धारण वर्ा/Assessment Year:2016-17) Vijayarani Allam, Vizianagaram (A.P.) PAN:AWPHA8705B Vs. Income Tax Officer, Ward-1, Vizianagaram (A.P.) (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri C. Subrahmanyam for Shri C. Kameswara Rao. रधजस्‍ व द्वधरध/Revenue by:: Dr.Satyasai Rath, CIT-DR सुिवधई की तधरीख/Date of hearing: 13/11/2024 घोर्णध की तधरीख/Pronouncement: 13/11/2024 आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M. : This appeal is filed by Vijayarani Allam (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), dated 30.05.2024 for the A.Y. 2016-17. 2. At the outset, the Learned Authorised Representative (“Ld. AR”) submitted that the assessee had filed appeal before the Ld. CIT(A) against the order passed by the Learned Assessing Officer (“Ld. AO”) under section 147 r.w.s. 144 r.w.s.144B of the Income Tax Act, 1961 (“the Act”) dated 05.03.2024. However, the assessee could not make any compliances to the ITA No.308/Viz/2024 2 notices issued by the Ld. CIT(A). Therefore the Ld. CIT(A) dismissed the appeal of the assessee. 3. Feeling aggrieved with the order of Ld. CIT(A), the assessee is now in appeal before us, contending that the Ld. AO/CIT(A) did not provide sufficient opportunity to the assessee to submit the necessary explanations/evidence. It is further contended that the Ld. AO/CIT(A) passed the order without providing proper opportunity. The Ld. AR further submitted that the assessee does not stand to gain by allowing the appeal to be disposed of without any documentary evidence being produced and it is only due to the reasons beyond the control of the assessee, the assessee could not submit the necessary explanations/evidences before the Ld. AO/CIT(A). By consolidating all the grounds, he further submitted that given an opportunity, the assessee is now ready to produce all the necessary details and conduct the proceedings diligently and get the matter disposed of on merits. 4. Per contra, Ld. DR placed heavy reliance on the orders of the authorities below, and submitted that sufficient opportunity has already been given by the authorities, but the assessee failed to avail the same. He opposed the grant of further opportunity to the assessee. 5. We have heard the rival contentions and also gone through the record in the light of the submissions made on either side. It could be seen from the orders of both the revenue authorities that in spite of many opportunities given, the assessee failed to produce the necessary explanations/evidence before the Ld. AO/CIT(A), which resulted in passing ITA No.308/Viz/2024 3 the orders without consideration thereof. It is a fact that the assessee does not stand to gain by not producing such explanations/evidence. Be that as it may, now the assessee is ready to produce all the necessary explanations/evidence in support of his contentions and get the matter disposed of on merits. The highest that would happen by allowing an opportunity to the assessee is that a cause would be decided on merits. With this view of the matter, we are of the view that fresh opportunity should be given to the assessee and, accordingly, we set aside the impugned order and restore the issue to the file of the Ld. CIT(A) for passing a fresh order on merits after affording the opportunity of hearing to the assessee. Grounds of appeal are answered accordingly. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 13th Nov., 2024. Sd/- Sd/- (K. NARASIMHA CHARY) (MADHUSUDAN SAWDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad. Dated: 13.11.2024. * Reddy gp Copy of the Order forwarded to : ITA No.308/Viz/2024 4 1. Vijayarani Allam, St. Anns Girls High School, Vijayanagar Colony, Asifnagar, Vijay Nagar Colony, Hyderabad-535003 2. ITO, Ward 1, Vizianagaram. 3. Pr.CIT, Visakhapatnam. 4. DR, ITAT, Visakhapatnam / Hyderabad. 5. Guard file. BY ORDER, "