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IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM
(Through web-based video conferencing platform)
BEFORE SHRI V. DURGA RAO, HON'BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNANT MEMBER
ITA No. 82/VIZ/2020 (Asst. Year : 2011-12)
The Sub-Registrar, Sarpavaram, Kakinada (Rural), vs. Director of Income Tax (Intelligence),
East Godavari District. Hyderabad.
PAN No. AAAGS 3001 C (Appellant) (Respondent)
Assessee by : None
Department By : Smt. U. Minichandran, Sr. DR
Date of hearing : 21/09/2020. Date of pronouncement : 21/09/2020.
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 26/08/2019 for the A.Y. 2011-12.
- 2. When this appeal is taken up for hearing, we noticed that ld.CIT(A) passed an ex-parte order without giving opportunity of hearing to the assessee. - 3. Learned Departmental Representative has submitted that as many as opportunities have been granted by the ld. CIT(A) which were not utilized by the assessee. Therefore, no further
2 ITA No. 82/VIZ/2020 (The Sub-Registrar, Sarpavaram)
opportunity is required to be given to the assessee and requested
to confirm the order of the ld.CIT(A).
We have perused the material available on record and orders
of the authorities below.
We find that ld. CIT(A) passed ex-parte order therefore 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 appeal
afresh after giving affordable opportunity to the assessee.
In the result, appeal of the assessee is allowed for statistical
purpose.
Order Pronounced in open Court on this 21 st day of Sep., 2020.
Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member
Dated : 21 st September, 2020.
vr/-
Copy to:
- 1. The Assessee- The Sub-Registrar, Sarpavaram, Kakinada (Rural), East Godavari District. - 2. The Revenue – Director of Income Tax (Intelligence), Hyderabad. - 3. The CIT(A)-2, Visakhapatnam. - 4. The D.R., Visakhapatnam. - 5. Guard file.
By order
(VUKKEM RAMBABU) Senior Private Secretary, ITAT, Visakhapatnam.