SRI LELLA KOTESWARA RAO,VISAKHAPATNAM vs. THE ITO, VISAKHAPATNAM

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ITA 195/VIZ/2017Status: DisposedITAT Visakhapatnam17 September 2018AY 2009-20103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed an ex-parte order. Following the principles of natural justice, the Tribunal decided to give the assessee another opportunity.

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) warrants a remand for a fresh hearing to ensure principles of natural justice are followed.

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

For Appellant: Shri C. Kameswara Rao – CA
For Respondent: Shri K.C. Das – Sr. DR
Hearing: 17/09/2018

PER V. DURGA RAO, JUDICIAL MEMBER

This is an appeal filed by the assessee against the order of ld.CIT(A)-1, Guntur, dated 25/10/2016 for the A.Y. 2009-10. 2. When this appeal is taken up for hearing, learned Authorized Representative 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. (Lella Koteswara Rao)

3.

On the other hand, learned Departmental Representative has not raised any serious objection.

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 Authorized Representative 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 purposes. Order Pronounced in open Court on this 17th day of Sep., 2018. (D.S. SUNDER SINGH) Judicial Member Dated : 17th September, 2018. vr/- (Lella Koteswara Rao) Copy to:

1.

The Assessee- Lella Koteswara Rao, # 31-6-11, Kurmannapalem, Visakhapatnam.

2.

The Revenue – ITO, Ward-5(1), Visakhapatnam.

3.

The Pr.CIT-2, Visakhapatnam.

4.

The CIT(A)-1, Guntur.

5.

The D.R., Visakhapatnam.

6.

Guard file. By order

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

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