VASAVI MRO PRIVATE LIMITED,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

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ITA 125/VIZ/2020Status: DisposedITAT Visakhapatnam22 September 2020AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order. Following principles of natural justice, the Tribunal set aside the CIT(A)'s order and restored the matter for a fresh decision.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The assessee requested the matter be set aside to the CIT(A) for another opportunity.

What were the issues?

Whether an ex-parte order passed by the CIT(A) should be set aside to provide the assessee with another opportunity to present their case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNANT MEMBER

For Appellant: Shri M.V. Prasad – CA
Hearing: 23/09/2020

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)-2, Guntur, dated 31/01/2020 for the A.Y. 2014-15. 2. When this appeal is taken up for hearing, learned counsel for the assessee has submitted that ld. CIT(A) passed an ex-parte order and prayed that matter may be set aside to the ld.CIT(A) and one more opportunity may be given to the assessee.

(M/s. Vasavi MRO Pvt. Ltd.) 3. On the other hand, ld.DR has submitted that as many as opportunities have been granted by the ld. CIT(A) which were not utilised by the assessee. 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 ex-parte order and therefore keeping in view of the submissions made by the learned counsel for the assessee and also by following the principles of natural justice, one 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 issue afresh after giving affordable opportunity to the assessee.

6.

In the result, appeal of the assessee is allowed for statistical purpose. Order Pronounced in open Court on this 23rd day of Sep., 2020.

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