CHANGANTI SATYANARAYANA,,NARSAPUR vs. THE ITO, WARD - 1,, PALAKOL

This appeal by the assessee is directed against the order of Commissioner of Income Tax, Rajahmundry, dated 24/03/2014 for the Assessment Year 2009-10.

None appeared on behalf of the assessee. We have heard ld.DR and accordingly pass the following order. 3. In this appeal, the ld.CIT set aside the assessment order on the ground that Assessing Officer has not examined certain issues (Chaganti Satyanarayana) and therefore order passed by the Assessing Officer is erroneous and prejudicial to the interest of the Revenue. In his order, he has mentioned that Assessing Officer has to redo the assessment in accordance with law, however, we find from the last paragraph of his order that he directed the Assessing Officer to pass consequential order in view of the discussions made in his order. If the Assessing Officer has to pass the consequential order, the question of redo the assessment and giving opportunity to the assessee does not arise. Thus, we find that the order of the ld.Commissioner in paragraph 17 is not clear, therefore, we are of the opinion that the order of the ld.Commissioner has to be modified. Accordingly, we set aside the order passed by the ld.Commissioner and direct the Assessing Officer to redo the assessment after giving opportunity to the assessee in accordance with law. Thus, this appeal filed by the assessee is allowed for statistical purpose. 4. In the result, appeal filed by the assessee is allowed for statistical purpose. Order Pronounced in open Court on this 08th day of January, 2020. Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated: 08th January, 2020.