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Income Tax Appellate Tribunal - Panji

St. Teresa'S Education Society,, ... vs The Asst, Commissioner Of Income Tax., ... on 25 July, 2017

           IN THE INCOME TAX APPELLATE TRIBUNAL
        VISAKHAPATNAM "SMC" BENCH, VISAKHAPATNAM

     BEFORE SHRI V. DURGA RAO, HON'BLE JUDICIAL MEMBER

                         ITA No. 226/VIZ/2017
                         (Asst. Year : 2010-11)

St. Teresa's Educational Society,        vs.          ACIT, Circle-4(1),
D.No. 2-91, Baji Junction,                            Visakhapatnam.
Gopalapatnam, Visakhapatnam.

PAN No. AADTS 2781 D
(Appellant)                                           (Respondent)

                   Assessee by       :         Shri C.V.S. Murthy - FCA.
                   Department By     :         Shri K.C. Das - Sr. DR

                   Date of hearing   :         25/07/2017.
      Date of pronouncement          :         25/07/2017.

                                ORDER

PER V. DURGA RAO, JUDICIAL MEMBER

This is an appeal filed by the assessee against the order of ld.CIT(A)-1, Guntur, dated 22/12/2016 for the A.Y. 2010-11.

2. When this appeal is taken up for hearing, learned Authorized Representative for the assessee 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.

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

4. We have heard both the sides.

5. Keeping in view of the submission made by the learned Authorized Representative for the assessee, we find that in the interest of justice and also by following the principles of natural justice, one 2 ITA No.226/VIZ/2017 (St. Teresa's Educational Society ) 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 the open Court on this 25th day of July, 2017.

Sd/-

(V. DURGA RAO) Judicial Member Dated : 25 t h July, 2017.

vr/-

Copy to:

1. The Assessee - St. Teresa's Educational Society, D.No. 2-91, Baji Junction, Gopalapatnam, Visakhapatnam.
2. The Revenue - ACIT, Circle -4(1), Visakhapatnam.
3. The PCIT-II, Visakhapatnam.
4. The CIT(A)-1, Guntur.
5. The D.R., Visakhapatnam .
6. Guard file.

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