IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 149 / VIZ /201 5 (ASST. YEAR : 20 11 - 12 ) T. VIDYA SAGAR, P.NO. 4 , PRASANTHI NAGAR COLONY, SRIKAKULAM. V S . IT O , WARD - 1, SRIKAKULAM . PAN NO. ABZPT 0866 H (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM - FCA . DEPARTMENT BY : SHRI DEBA KUMAR SONAWAL CIT DR DATE OF HEARING : 08 / 01 /201 8 . DATE OF PRONOUNCEMENT : 08 / 01 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 2 , VISAKHAPATNAM , DATED 2 1 / 11 /201 4 FOR THE ASSESSMENT YEAR 20 11 - 12 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, WE FIND THAT THERE IS A DEL A Y OF 76 DAYS IN FILING THE APPEAL. WHEN WE ASKED, LD.AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT THERE ARE NO REASONS FOR FILING THE APPEAL WITH DELAY AND ALSO 2 ITA NO. 149 /VIZ/2015 ( T. VIDYA SAGAR ) SUBMITTED THAT ASSESSEE HAS NOT FILED ANY AFFIDAVIT TO CONDONE THE DELAY. 3 . IN VIEW OF THE ABOVE SUBMISSION MADE BY THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE , THERE IS NO REASON TO CONDON E THE DELAY IN FILING THE APPEAL BELATEDLY , THEREFORE, THIS APPEAL HAS TO BE DISMISSED IN LIMINI . ACCORDINGLY, THIS APPEAL IS DISMISSED. 4 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 8 T H DAY OF JAN . , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 0 8 T H JANUARY , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE - T. VIDYA SAGAR, P.NO.4, PRASANTHI NAGAR COLONY, SRIKAKULAM. 2. THE REVENUE ITO, WARD - 1, SRIKAKULAM. 3. THE CIT - 2, VISAKHAPATNAM. 4. THE CIT(A) - 2, VISAKHAPATNAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.