Sadhu Venkata Styanarayana,, Vijayawada v. THE CIT,, Vijayawada

ITA 240/VIZ/2015 | 2009-2010
Pronouncement Date: 27-10-2016 | Result: Allowed

Appeal Details

RSA Number 24025314 RSA 2015
Assessee PAN AEVPS1391B
Bench Visakhapatnam
Appeal Number ITA 240/VIZ/2015
Duration Of Justice 1 year(s) 4 month(s) 22 day(s)
Appellant Sadhu Venkata Styanarayana,, Vijayawada
Respondent THE CIT,, Vijayawada
Appeal Type Income Tax Appeal
Pronouncement Date 27-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 27-10-2016
Assessment Year 2009-2010
Appeal Filed On 05-06-2015
Judgment Text
ITA NO.240/VIZAG/2015 SADHU VENKATA SATYANARAYANA VIJAYAWADA 1 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH VISAKHAPATNAM . BEFORE SHRI V. DURGA RAO JUDICIAL MEMBER ./I.T.A.NO.240/VIZAG/2015 ( / ASSESSMENT YEAR: 2009-10) SADHU VENKATA SATYANARAYANA VIJAYAWADA VS. CIT(A) VIJAYAWADA [PAN: AEVPS1391B ] ( / APPELLANT) ( ! / RESPONDENT) / APPELLANT BY : N O N E / RESPONDENT BY : SHRI T.S.N. MURTHY DR / DATE OF HEARING : 28.09.2016 / DATE OF PRONOUNCEMENT : 27.10.2016 / O R D E R PER V. DURGA RAO JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST ORDER OF THE CIT(A) VIJAYAWADA DATED 15.4.2015 FOR THE ASSESSME NT YEAR 2009-10. 2. THE ASSESSEE FILED A RETURN OF INCOME BY DECLARI NG TOTAL INCOME OF ` 2 01 410/-. THE RETURN FILED BY THE ASSESSEE WAS PROCESSED INITIALLY U/S 143(1) OF THE INCOME TAX ACT 1961 (HEREINAFTER CALLED AS 'THE ACT') ITA NO.240/VIZAG/2015 SADHU VENKATA SATYANARAYANA VIJAYAWADA 2 THEREAFTER BY ISSUING A NOTICE ASSESSMENT WAS COMP LETED U/S 143(3) OF THE ACT BY DETERMINING TOTAL INCOME AT ` 3 06 500/-. SUBSEQUENTLY THE LD. COMMISSIONER BY EXERCISING THE POWER U/S 263 OF THE ACT ISSUED A SHOW CAUSE NOTICE AND SET ASIDE THE ASSESSMENT ORDE R PASSED BY THE A.O. U/S 143(3) OF THE ACT AND DIRECTED HIM TO RE-D O THE ASSESSMENT. CONSEQUENT TO THE ORDER PASSED U/S 263 OF THE ACT B Y THE LD. COMMISSIONER THE A.O. AGAIN COMPLETED ASSESSMENT U /S 143(3) R.W.S. 263 OF THE ACT. 3. ON BEING AGGRIEVED ASSESSEE CARRIED MATTER IN A PPEAL BEFORE THE LD. CIT(A). THE LD. CIT(A) SIMPLY DISMISSED THE AP PEAL FILED BY THE ASSESSEE AGAINST THE ORDER PASSED BY A.O. U/S 143(3 ) R.W.S. 263 OF THE ACT FOR THE REASON THAT THE A.O. HAS PASSED THE CO NSEQUENTIAL ORDER AS PER THE DIRECTIONS OF CIT U/S 263 OF THE ACT. SINC E THE CIT IS OF THE EQUAL RANK OF CIT(A) SHE CANNOT ENTERTAIN THE APPE AL FILED BY THE ASSESSEE. I DO NOT SEE ANY MERITS IN THE ORDER OF THE LD. CIT(A) FOR THE REASON THAT AS PER THE PROVISIONS OF SECTION 246A O F THE ACT ANY ORDER PASSED U/S 143(3) OF THE ACT WHETHER OR NOT THAT O RDER PASSED WAS AS PER THE DIRECTIONS OF SECTION 263 OF THE ACT THE F IRST APPEAL ALWAYS LIES WITH THE CIT(A). THEREFORE I AM OF THE VIEW THAT THE CIT(A) IS ERRED IN NOT ADJUDICATING THE APPEAL ON MERITS. HENCE I SE T ASIDE THE ORDER PASSED BY THE CIT(A) AND DIRECT HIM TO ADJUDICATE T HE ISSUE ON MERITS. ITA NO.240/VIZAG/2015 SADHU VENKATA SATYANARAYANA VIJAYAWADA 3 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 27 TH OCT16. SD/- ( . ) (V. DURGA RAO) /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 27.10.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT SRI SADHU PULLAIAH SON PROP: SA DHU VENKATA SATYANARAYANA D.NO.11-55-21 MARWADI TEMPLE STREET VIJAYAWADA-522 001. 2. / THE RESPONDENT THE CIT(A) VIJAYAWADA 3. ) / THE CIT VIJAYAWADA 4. ! ! / DR ITAT VISAKHAPATNAM 5 . / GUARD FILE / BY ORDER // TRUE COPY // /0 (SR.PRIVATE SECRETARY) ! / ITAT VISAKHAPATNAM