GUNA ADINARAYANA,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR
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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE
Per contra, the Ld. Departmental Representative [“Ld. DR”] relied on the orders of the Ld. Revenue Authorities and argued in support of the same.
We have heard both the sides and perused the material available on record as well as the orders of the Ld. Revenue Authorities. On perusal of the order of the Ld. CIT(A)-NFAC, we find that the Ld. CIT(A)-NFAC has not discussed about the submissions made by the assessee regarding the sale of agricultural land. Further, in order to provide one more opportunity to the assessee to raise the additional legal ground
5 before the Ld. CIT(A)-NFAC, we consider it deem fit to remit the matter back to the file of the Ld. CIT(A)-NFAC thereby directing the Ld. CIT(A)-NFAC to adjudicate the case on merits by providing one more opportunity of being heard to the assessee in accordance with the principles of natural justice. It is ordered accordingly.
In the result, appeal filed by the assessee is allowed for statistical purposes as indicated herein above.
Pronounced in the open Court on 24th July, 2024.
Sd/- Sd/- (दुव्िूरु आर.एल रेड्डी) (एस. बालाकृष्णन) (DUVVURU RL REDDY) (S.BALAKRISHNAN) न्याययकसदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER Dated : 24.07.2024 OKK - SPS
आदेश की प्रतितिति अग्रेतिि /Copy of the order forwarded to:- निर्धाररती/ The Assessee – Guna Adminarayana, D.No. 3-1-341, Flat 1. No. 105, Golden Homes, Krishna Nagar, Guntur, Andhra Pradesh – 522006. रधजस्व/The Revenue – The Income Tax Officer, Ward-1(1), C.R. 2. Buildings, Kannavarithota, Guntur, Andhra Pradesh – 522001. 3. The Principal Commissioner of Income Tax, आयकर आयुक्त (अपील)/ The Commissioner of Income Tax 4.
6 ववभधगीय प्रनतनिधर्, आयकर अपीलीय अधर्करण, ववशधखधपटणम/ DR, ITAT, 5. Visakhapatnam गधर्ा फ़धईल / Guard file 6. आदेशधिुसधर / BY ORDER
Sr. Private Secretary ITAT, Visakhapatnam