ITO, WARD-1(1), GUNTUR vs. KUNDURU RAMA DEVI, GUNTUR

ITA 20/VIZ/2018Status: DisposedITAT Visakhapatnam17 August 2018AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) has the discretion to provide an opportunity to the assessee to substantiate her case, and this power cannot be questioned. The Tribunal also found no violation of Rule 46A by the CIT(A).

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2013-14. The grounds of appeal raised by the Revenue pertained to the CIT(A) providing an opportunity to the assessee and alleged violation of Rule 46A of the IT Rules.

What were the issues?

Whether the CIT(A) erred in providing an opportunity to the assessee to substantiate her case and whether Rule 46A of the IT Rules was violated.

Which sections of the Income-tax Act were involved?

Rule 46A

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’BLESmt. Kunduru Rama Devi,

For Appellant: Shri G.V.N. Hari, Advocate
For Respondent: Shri Deba Kumar Sonawal, CIT DR
Hearing: 06/08/2018

PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-1, Guntur, dated 08/01/2018 for the Assessment Year 2013-14. 2. Ground Nos. 1 & 5 are general in nature, no adjudication is required, therefore, same are dismissed.

3.

Ground No.2 relates to ld. CIT(A) ought not to give opportunity to the assessee to substantiate her case.

4.

We find that ld. CIT(A) has a discretion to provide an opportunity to the assessee to substantiate her case and (Smt. Kunduru Rama Devi)

therefore, the power of the ld. CIT(A) cannot be questioned. Thus, this ground of appeal raised by the Revenue is dis

The order continues below.

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