Vavilapalli Prabhakar Rao , Vizianagaram v. The Income Tax Officer, Ward-1, , Srikakulam

ITA 477/VIZ/2019 | 2011-2012
Pronouncement Date: 20-11-2019 | Result: Allowed

Appeal Details

RSA Number 47725314 RSA 2019
Assessee PAN ALDPV8928J
Bench Visakhapatnam
Appeal Number ITA 477/VIZ/2019
Duration Of Justice 4 month(s) 8 day(s)
Appellant Vavilapalli Prabhakar Rao , Vizianagaram
Respondent The Income Tax Officer, Ward-1, , Srikakulam
Appeal Type Income Tax Appeal
Pronouncement Date 20-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 20-11-2019
Last Hearing Date 23-10-2019
First Hearing Date 23-10-2019
Assessment Year 2011-2012
Appeal Filed On 12-07-2019
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. 477 / VIZ /201 9 (ASST. YEAR : 20 11 - 1 2 ) VAVILAPALLI PRABHAKAR RAO PROP. M/S. SRI PYDITALLAMMA WINES C/O N.V. RAMANA MURTHY PLOT NO. 31 ALLIED HOUSING SOCIETY NEAR MAYURI JUNCTION VIZIANAGARAM DISTRICT. V S . IT O WARD - 1 SRIKAKULAM . P AN NO. ALDPV 8928 J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI N.V. RAMANA MURTHY A R DEPARTMENT BY : SMT. U.MINI CHANDRAN SR. DR DATE OF HEARING : 19 / 11 /201 9 . DATE OF PRONOUNCEMENT : 20 / 11 /201 9 . 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) - 1 GUNTUR DATED 24 / 1 0/201 6 FOR THE A .Y. 20 11 - 1 2 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING LD . AR HAS SUBMITTED THAT ASSESSEE HAS NOT REC E IVED ANY NOTICE FROM LD.CIT(A) HENCE HE COULD NOT ATTEND BEFORE HIM . THEREFORE HE PRAYED THAT MATTER MAY BE SET ASIDE TO THE LD.CIT(A) AND ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 2 ITA NO. 477 /VIZ/201 9 ( VAVILAPALLI PRABHAKAR RAO ) 3 . ON THE OTHER HAND LEARNED DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT AS MANY AS OPPORTUNITIES HAVE BEEN GRANTED BY THE LD. CIT(A) BUT OF NO AVAIL. THEREFORE NO FURTHER OPPORTUNITY IS REQUIRED TO BE GIVEN TO THE ASSESSEE AND REQUESTED TO CONFIRM THE ORDER OF THE LD. CIT(A) . 4 . WE HAVE HEARD BOTH THE SIDES PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 5 . WE FIND THAT LD. CIT(A) PASSED AN EX - PARTE ORDER AND THEREFORE K EEPING IN VIEW OF THE SUBMISSION S MADE BY THE L D .AR AND ALSO 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. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON THE DATE GIVEN FOR HEARING WITHOUT FAIL. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE S . ORDER PRONOUNCED IN OPEN COURT ON TH IS 20 TH DAY OF NOV. 201 9 . SD/ - SD/ - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20 TH NOVEMBER 201 9 . 3 ITA NO. 477 /VIZ/201 9 ( VAVILAPALLI PRABHAKAR RAO ) VR/ - COPY TO: 1. THE ASSESSEE - M/S. FACOR ALLOYS LTD. SHREERAM NAGAR GARIVIDI VIZIANAGARAM. 2. THE REVENUE ITO WARD - 2 VIZIANAGARAM. 3. THE P R. CIT - 2 VISAKHAPATNAM . 4. THE CIT(A) - 1 GUNTUR . 5. THE D.R . VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY ITAT VISAKHAPATNAM.