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Income Tax Appellate Tribunal - Panji

Visakha Dredging Pvt, Limited., ... vs Acit, Circle-4, Visakhapatnam on 5 February, 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. 531/VIZ/2017
                       (Asst. Year : 2010-11)

Visakha Dredging Pvt. Ltd.,             vs.     ACIT, Circle-4(1),
Sri Sai Subhodaya Apartments,                   Visakhapatnam.
No. 57/2B, East Coast Road,
Thiruvanmiyur, Chennai.

PAN No. AACCV 6036 E
(Appellant)                                     (Respondent)


            Assessee by      :      Shri C.V.S. Murthy - FCA.
            Department By    :      Shri Deba Kumar Sonawal-CIT DR

                  Date of hearing   :    05/02/2018.
      Date of pronouncement         :    05/02/2018.

                                 ORDER

PER V. DURGA RAO, JUDICIAL MEMBER

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-1, Guntur, dated 25/10/2016 for the Assessment Year 2010-11.

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 matter may be set aside to the ld.CIT(A) and one more opportunity may be given to the assessee.

2 ITA No.531/VIZ/2017

(Visakha Dredging Pvt. Ltd.)

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 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 filed by the assessee is allowed for statistical purpose.

Order Pronounced in open Court on this 05th day of Feb., 2018.

                Sd/-                               sd/-
       (D.S. SUNDER SINGH)                 (V. DURGA RAO)
        Accountant Member                  Judicial Member

Dated : 05 t h February, 2018.

vr/-
                             3                   ITA No.531/VIZ/2017
                                         (Visakha Dredging Pvt. Ltd.)


Copy to:

1. The Assessee - Visakha Dredging Pvt. Ltd., Sri Sai Subhodaya Apartments, No. 57/2B, East Coast Road, Thiruvanmiyur, Chennai.

2. The Revenue - ACIT, Circle-4(1), Visakhapatnam.

3. The Pr.CIT-2, Visakhapatnam.

4. The CIT(A)-1, Guntur.

5. The D.R., Visakhapatnam.

6. Guard file.

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