Pennar Aqua Exports Ltd., Sec'bad, Hyderabad V. DCIT, Circle-16(2), Hyd, Hyderabad

ITA 1357/HYD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2544 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1994-1995
• Appeal Filed On: 08-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA
• Assessee Lawyers: S RAMA RAO
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B BENCH: HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ITA. NO.1357/HYD/2015 ASSESSMENT YEAR:1994 - 1995 POTIS POWER PROJECTS LIMITED (FORMERLY KNOWN AS PENNAR AQUA EXPORTS LTD) PLOT NO.172, ROAD NO.8, DHANALAKSHMI COLONY, MAHENDRA HILLS, EAST MAREDPALLY, SECUNDERABAD. PAN: AABCP 3821 G VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 16(2), HYDERABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE: SHRI S. RAMA RAO FOR REVENUE : SMT. N. SWAPNA, DR DATE OF HEARING : 13.02.2018 DATE OF PRONOUNCEMENT : 13.02.2018 ORDER PER V. DURGA RAO, JM . THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY LD. CIT(A) - 4, HYDERABAD AND IT PERTAINS TO A.Y. 1994 - 1995. 2. THERE WAS A DELAY OF 21 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. WHEN THE BENCH ASKED THE LD COUNSEL FOR THE ASSESSEE TO GIVE REASONS FOR NOT FILING THE APPEAL WITHIN THE PRESCRIBED TIME LIMIT, HE COU LD NOT EXPLAIN SUFFICIENT CAUSE TO CONDONE THE DELAY. CONSIDERING THE LACK OF SUFFICIENT AND REASONABLE CAUSE FOR THE DELAY IN FILING THE APPEAL BEFORE THE TRIBUNAL, WE ARE OF THE OPINION, THIS IS NOT 2 A FIT CASE TO CONDONE DELAY. ACCORDINGLY, THIS AP PEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. 3. SO FAR AS THE MERITS OF THE CASE IS CONCERNED, WE FIND THAT THE ISSUE RAISED BEFORE THE TRIBUNAL WAS ALREADY CONSIDERED BY THE CO - ORDINATE BENCH OF THE TRIBUNAL IN THE ASSESSEES OWN CASE FOR THE VERY SAME ASSESSMENT YEAR IN ITA NO.1864/HYD/2011 VIDE ORDER DATED 20.12.2012. SUBSEQUENTLY, IN PURSUANCE TO THE ABOVE ORDER OF THE TRIBUNAL, THE A.O. HAS PASSED CONSEQUENTIAL ORDER ON WHICH THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFO RE THE LD. CIT(A), WHO DISMISSED THE APPEAL ON MERITS. IN FACT, THE APPEAL ITSELF IS NOT MAINTAINABLE. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS NOT MAINTAINABLE. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH FEBRUARY, 2018 S D / - S D / - ( B. RAMAKOTAIAH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 13 TH FEBRUARY, 2018. OKK, SR.PS COPY TO 1. SRI S. RAMA RAO, ADVOCATE, FLAT NO.102, SHRIYAS ELEGANCE, 3 - 6 - 643, STREET NO.9, HIMAYAT NAGAR, HYDERABAD. 2. DCIT, CIRCLE - 16(2), INCOME TAX TOWERS, A.C. GUARDS, HYDERABAD. 3. CIT (A), HYDERABAD. 4. PR. CIT - 4, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE