NIMMAGADDA ATCHUTHA RAMAIAH,TANUKU vs. THE INCOME TAX OFFICER, WARD-2, TANUKU

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 131/VIZ/2019 (Asst. Year : 2010-11) Nimmagadda Atchuta vs. ITO, Ward-2, Ramaiah, D.No. 30-12-21, Tanuku. Nallajerla Vari Street, Tanuku, West Godavari District. PAN No. ABGPN 2198 D (Appellant) (Respondent)

Assessee by : Shri I. Kama Sastry – CA. Department By : Shri D.K. Sonawal – Sr.DR

Date of hearing : 26/04/2019. Date of pronouncement : 03/05/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Rajamahendravaram, dated 15/02/2019 for the Assessment Years 2010-11. 2. When this appeal is taken up for hearing, ld. Authorized Representative for the assessee has submitted that the ld. CIT(A) has passed an exparte order on 15/02/2019. When the date is fixed for hearing, the assessee’s counsel has to be appeared

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before another ld. CIT(A), Visakhapatnam and filed a letter for adjournment. The ld. CIT(A) without considering the adjournment letter, passed exparte order and submitted that same may be set aside and remit the matter back to the ld. CIT(A). The ld.Departmental Representative has not raised any objection. 3. We have gone through the order of the ld. CIT(A) and find that the ld. CIT(A) has passed an exparte order on 15/02/2019 simply dismissing the appeal of the assessee. We find that in the interest of justice, one more opportunity should be given to the assessee. In view of the above, the order passed by the ld.CIT(A) is set aside and direct the ld. CIT(A) to pass order afresh after giving proper opportunity of hearing to the assessee. It is also directed the assessee to appear before the ld. CIT(A) when the date is given for hearing without fail. 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 03rd day of May, 2019.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated: 03rd May, 2019.

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vr/- Copy to: 1. The Assessee – Nimmagadda Atchuta Ramaih, D.No. 30-12-21, Nallajerla Vari Street, Tanuku, W.G. District. 2. The Revenue – ITO, Ward-2, Tanuku. 3. The Pr.CIT, Rajamahendravaram. 4. The CIT(A), Rajamahendravaram. 5. The D.R., Visakhapatnam. 6. Guard file. By order

(VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Visakhapatnam.