Serene County Owners Welfare Association, Hyd, Hyderabad V. ITO, Ward-8(1), Hyderabad, Hyderabad

ITA 1262/HYD/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2342 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 05-07-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 28-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L R AMJI RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B, HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER I.T.A. NOS. 1261 & 1262/HYD/2016 ASSESSMENT YEARS: 2011-12 & 2012-13 SERENE COUNTY OWNERS WELFARE ASSOCIATION HYDERABAD [PAN: AADAS9130P] VS THE INCOME TAX OFFICER, WARD-8(1), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SHRI L. RAMJI RAO, DR DATE OF HEARING : 05-07-2017 DATE OF PRONOUNCEMENT : 12-07-2017 O R D E R PER V. DURGA RAO, J.M. : THESE TWO APPEALS PREFERRED BY ASSESSEE ARE DIRECTE D AGAINST THE ORDER(S) OF THE COMMISSIONER OF INCOME TAX (APPE ALS)-9, HYDERABAD, BOTH DATED 29-02-2016 FOR THE AYS. 2011-12 & 2012-13. 2. NONE APPEARED FOR THE ASSESSEE. LD.DR HAS SUBMITTE D THAT THERE IS A DELAY IN FILING OF THESE APPEALS OF 152 D AYS AND THE ASSESSEE FILED DELAY CONDONATION PETITION FOR 236 DAY S AND IT IS NOT CLEAR FROM THE AFFIDAVIT FILED BY THE ASSESSEE WHAT IS THE REASON FOR THE DELAY AND SUBMITTED THAT THE PETITION FILED BY ASSESSEE FOR CONDONING THE DELAY MAY BE DISMISSED. I.T.A. NOS. 1261 & 1262/HYD/2016 :- 2 - : 3. WE HAVE HEARD THE DR AND HAVE GONE TO THE PETITION FI LED BY THE ASSESSEE FOR CONDONING THE DELAY. WE FIND THAT THE RE IS A DELAY IN FILING THESE APPEALS BY ASSESSEE OF 152 DAYS. H OWEVER, ASSESSEE HAS FILED A PETITION FOR CONDONATION FOR 236 DAYS. IT IS NOT CLEAR FROM THE PETITION WHAT IS THE REASON FOR DELAY AND HOW H E HAS CALCULATED THE PERIOD I.E., 236 DAYS. THE PETITION FIL ED BY ASSESSEE IS VERY VAGUE AND WE FIND NO SUFFICIENT CAUSE SHOWN BY ASSESSEE TO CONDONE THE DELAY. ACCORDINGLY, BOTH THE APPEALS FIL ED BY ASSESSEE ARE DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JULY, 2017 SD/- SD/- (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBE R HYDERABAD, DATED 12 TH JULY, 2017 TNMM COPY TO : 1. SERENE COUNTY OWNERS WELFARE ASSOCIATION, C/O. SAMUEL NAGADESI, CHARTERED ACCOUNTANT, 408, SRI RAMAKRISHNA TOWERS, NAGARJUNA NAGAR, AMEER PET, HYDERABAD. 2. THE INCOME TAX OFFICER, WARD-8(1), HYDERABAD. 3. CIT (APPEALS)-9, HYDERABAD. 4. PR.CIT-2, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.