What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed an ex-parte order. In the interest of justice and natural justice, the Tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication.

The assessee's appeal was against an ex-parte order passed by the CIT(A). The assessee requested another opportunity to present their case on merits.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without affording a proper opportunity to the assessee.

Vasavi Polymers (P) Ltd, Rajam vs JCIT | ITAT Visakhapatnam 2018

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE

For Appellant: Shri Y.Appa Rao – CA

For Respondent: Shri R.S. Aravindakshan – Sr.DR

Hearing: 10/01/2018

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. 476/VIZ/2017 (Asst. Year : 2012-13) M/s. Vasavi Polymers (P) Ltd., vs. JCIT, TDS Range, 125/126, Antakapalli, Rajam, Visakhapatnam. Srikakulam District. TAN No. VPNS 01809 D (Appellant) (Respondent)

Assessee by : Shri Y.Appa Rao – CA. Department By : Shri R.S. Aravindakshan – Sr.DR

Date of hearing : 10/01/2018. Date of pronouncement : 12/01/2018.

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)-2, Visakhapatnam, dated 01/06/2017 for the Assessment Year 2012-13. 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 one more opportunity may be given to the assessee.

2 ITA No.476/VIZ/2017 (M/s. Vasavi Polymers (P) Ltd.)

On the other hand, learned Departmental Representative has submitted that ld. CIT(A) gave opportunities to the assessee, however, he had not appeared on the date of hearing and strongly supported the order passed by the ld. CIT(A). 4. We have heard both the sides. 5. We find that ld. CIT(A) has passed an exparte order. In the interest of justice and also by following the principles of natural justice, one more opportunity should be given to the assessee to substantiate his case on merits before the ld. CIT(A). Thus, we set aside the order passed by the ld. CIT(A) and restore the matter back to the file of the ld. CIT(A) directing him to adjudicate the issue afresh after giving affordable opportunity to the assessee. We also direct the assessee to appear before the ld.CIT(A) on the date given for hearing, without fail. 6. In the result, appeal of the assessee is allowed for statistical purpose. Order Pronounced in open Court on this 12th day of Jan., 2018.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 12th January, 2018. vr/-

3 ITA No.476/VIZ/2017 (M/s. Vasavi Polymers (P) Ltd.)

Copy to: 1. The Assessee - M/s. Vasavi Polymers (P) Ltd., 125/126, Antakapalli, Rajam, Srikakulam District. 2. The Revenue – JCIT, TDS Range, Visakhapatnam. 3. The CIT (TDS), Vijayawada. 4. The CIT(A)-2, Visakhapatnam. 5. The D.R., Visakhapatnam. 6. Guard file. By order

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

VASAVI POLYMERS (P) LTD,RAJAM vs. JCIT(TDS), VISAKHAPATNAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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