Mutyala Garment Industries Private Limited Company,, Anakapalle v. The Income Tax Officer, Ward-1, , Visakhapatnam

ITA 303/VIZ/2019 | 2013-2014
Pronouncement Date: 14-11-2019 | Result: Allowed

Appeal Details

RSA Number 30325314 RSA 2019
Assessee PAN AAHCM1538M
Bench Visakhapatnam
Appeal Number ITA 303/VIZ/2019
Duration Of Justice 5 month(s) 28 day(s)
Appellant Mutyala Garment Industries Private Limited Company,, Anakapalle
Respondent The Income Tax Officer, Ward-1, , Visakhapatnam
Appeal Type Income Tax Appeal
Pronouncement Date 14-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 14-11-2019
Last Hearing Date 17-07-2019
First Hearing Date 17-07-2019
Assessment Year 2013-2014
Appeal Filed On 17-05-2019
Judgment 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 ITA NO S . 302 TO 304 / VIZ /201 9 (ASST. YEAR S : 20 12 - 13 TO 20 14 - 1 5 ) M/S. MUTYALA GARMENT INDUSTRIES PVT. LTD. D.NO. 3 - 2 - 38/A DURGA LODGE STREET NARASINGARAO PETA ANAKAPALLE VISAKHAPATNAM . V S . IT O WARD - 1 ANAKAPALLE . PAN NO. A AHCM 1538 M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C.V.S. MURTHY FC A. DEPARTMENT BY : SHRI D.MANOJ KUMAR SR. DR DATE OF HEARING : 07 / 1 1 /201 9 . DATE OF PRONOUNCEMENT : 15 / 1 1 /201 9 . O R D E R PER V. DURGA RAO JUDICIAL MEMBER THESE APPEAL S BY THE SAME ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 9 HYDERABAD DATED 1 1 /0 3 /201 9 1 1 /0 3 /201 9 & 1 5 /0 3 /201 9 FOR THE ASSESSMENT YEARS 20 12 - 13 TO 20 14 - 1 5 RESPECTIVELY . 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING LD.AR HAS SUBMITTED THAT THE LD. CIT(A) SIMPLY DISMISSED THE APPEAL S OF THE 2 ITA NO S . 302 - 304/VIZ/2019 ( M/S. MUTYALA GARMENT INDUSTRIES P. LTD. ) ASSESSEE ON THE GROUND THAT NO WRITTEN SUBMISSIONS HAVE BEEN FILED IN SUPPORT OF THE GROUNDS OF APPEAL AND SUBMITTED THAT THE ORDERS OF THE LD. CIT(A) MAY BE SET ASIDE AND DIRECTED TO PASS THE DETAILED ORDERS . 3 . ON THE OTHER HAND LD.DR STRONGLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 4 . WE HAVE HEARD BOTH THE SIDES PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 5. WE FIND THAT THE LD. CIT(A) WHILE ADJUDICATING THE APPEAL S OF THE ASSESSEE SIMPLY DISMISSED WITHOUT GIVING ANY REASONS MAINLY ON THE GROUND THAT NO WRITTEN SUBMISSIONS HAVE BEEN FILED IN SUPPORT OF THE APPEALS . WE FIND THAT THE ORDER S PASSED BY THE LD.CIT(A) ARE NOT CORRE CT . THE LD. CIT(A) BEING A QUASI JUDICIAL AUTHORITY HAS TO ADJUDICATE THE APPEALS BY CONSIDERING THE MERITS OF THE CASE IN ACCORDANCE WITH LAW . THUS THE ORDERS PASSED BY THE LD. CIT(A) DESERVE TO BE SET ASIDE . ACCORDINGLY WE SET ASIDE THE ORDERS OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE LD.CIT(A) TO ADJUD ICATE THE APPEALS ON MERITS BY PASSING A DETAILED ORDERS IN ACCORDANCE WITH LAW. THUS THESE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3 ITA NO S . 302 - 304/VIZ/2019 ( M/S. MUTYALA GARMENT INDUSTRIES P. LTD. ) 6 . IN THE RESULT ALL APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 5 T H DAY OF NOV . 201 9 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 5 T H NOVEMBER 201 9 . VR/ - COPY TO: 1. THE ASSESSEE - M/S. MUTYALA GARMENT INDUSTRIES PVT. LTD. D.NO. 3 - 2 - 38/A DURGA LODGE STREET NARASINGARAO PETA ANAKAPALLE VISAKHAPATNAM. 2. THE REVENUE ITO WARD - 1 ANAKAPALLE. 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.