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

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

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. 20/VIZ/2018 (Asst. Year : 2013-14) ITO, Ward-1(1), vs. Smt. Kunduru Rama Devi, Guntur. Prop : KVS Cotton Ginning Mill, D.No. 658/1, Workers Colony, Nallacheruvu, Etukuru Road, Guntur. PAN No. ANJPK 0282 G (Appellant) (Respondent)

Assessee by : Shri G.V.N. Hari, Advocate. Department By : Shri Deba Kumar Sonawal, CIT DR Date of hearing : 06/08/2018. Date of pronouncement : 17/08/2018. O R D E R 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

2 ITA No.20 /VIZ/2018 (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 dismissed. 5. Ground Nos. 3 & 4 relate to violation of 46A of the IT Rules, 1962. 6. We find that the ld. CIT(A) has not violated Rule 46A, therefore, this ground of appeal raised by the Revenue is dismissed. 7. In the result, appeal filed by the Revenue is dismissed. Order Pronounced in open Court on this 17th day of August, 2018.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 17th August, 2018. vr/- Copy to: 1. The Assessee – Smt. Kunduru Rama Devi, Prop : KVS Cotton Ginning Mill, D.No. 658/1, Workers Colony, Nallacheruvu, Etukuru Road, Guntur. 2. The Revenue – ITO, Ward-1(1), Guntur. 3. The Pr.CIT, Guntur. 4. The CIT(A)-1, Guntur. 5. The D.R., Visakhapatnam. 6. Guard file. By order

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

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