UNITED FREIGHT CARRIERS PRIVATE LIMITED,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(4), VISAKHAPATNAM

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. 395/VIZ/2018 (Asst. Year : 2013-14) United Freight Carriers Pvt. Ltd., vs. ITO, Ward-5(4), Flat No. 205, Vinayak Residency, Visakhapatnam. Near Srinagar Bus Stop, Gajuwaka, Visakhapatnam PAN No. AAACU 4498 B (Appellant) (Respondent)

Assessee by : Shri I. Kama Sastry – FCA. Department By : Smt. Suman Malik – Sr.DR

Date of hearing : 12/11/2018. Date of pronouncement : 16/11/2018.

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)-9, Hyderabad, dated 13/06/2018 for the Assessment Year 2013-14. 2. Facts of the case, in brief, are that assessee-company engaged in the business of transportation, filed its return of income admitting total income of Rs. 19,41,141/-. Return filed by the assessee was processed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as "Act"). Subsequently,

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the case of the assessee was selected for scrutiny and assessment was completed under section 143(3) of the Act. 3. On being aggrieved, assessee carried the matter to the ld.CIT(A). Before the ld. CIT(A), assessee sought adjournment by filing applications on 22/03/2018 and again on 18/04/2018, but no counsel was appeared on behalf of the assessee. Therefore, ld.CIT(A) in absence of any evidence and argument from the assessee’s side, confirmed the order of the Assessing Officer. 4. On appeal before us, ld. Authorised Representative for the assessee has submitted that assessee was not engaged the counsel, therefore, submit that one more opportunity may be given to represent his case before the ld. CIT(A). 5. On the other hand, ld. Departmental Representative strongly supported the orders of the authorities below. 6. We have heard both the sides and perused the material placed on record and gone through the orders of the authorities below. 7. We find that before the ld. CIT(A), the assessee only sought adjournment, but neither placed any material nor engaged a counsel to represent his case. Therefore, ld. CIT(A) simply confirmed the order of the Assessing Officer. We find that though, there is no representation before the ld. CIT(A), on the ground of

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principles of natural justice, one more opportunity should be given to the assessee. Accordingly, we set aside the order passed by the ld. CIT(A) and direct him to adjudicate the appeal afresh after giving proper opportunity of hearing to the assessee. We also direct the assessee to appear before the ld. CIT(A) on the given date without fail. 8. In the result, appeal filed by the assessee is allowed for statistical purposes. Order Pronounced in open Court on this 16th day of Nov., 2018.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 16th November, 2018. vr/- Copy to: 1. The Assessee – United Freight Carriers Pvt. Ltd., Flat No. 205, Vinayak Residency, Near Srinagar Bus Stop, Gajuwaka, Visakhapatnam. 2. The Revenue – ITO, Ward-5(4), Visakhapatnam. 3. The Pr.CIT-2, Visakhapatnam. 4. The CIT(A)-9, Hyderabad. 5. The D.R., Visakhapatnam. 6. Guard file. By order

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