Nikhil Constructions, , Visakhapatnam V. Income Tax Officer, Ward-3(2), Visakhapatnam

ITA 174/VIZ/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5242 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 09-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK

Judgement Text

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 S . 173 & 174 / VIZ /201 8 (ASST. YEAR : 20 1 0 - 11 & 20 11 - 1 2 ) M/S. NIKHIL CONSTRUCTIONS, D.NO. 54 - 12 - 42, SAI MOHAN ARCADE, BHANU NAGAR, VISAKHAPATNAM. V S . IT O , WARD - 3 ( 2 ), VISAKHAPATNAM. PAN NO. AAGFN 7160 A (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM FC A. DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 01 / 0 2 /201 9 . DATE OF PRONOUNCEMENT : 06 / 0 2 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH E S E APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF PRINCIPAL COMMISSIONER OF INCOME TAX - 1 , VISAKHAPATNAM , BOTH DATED 31 /0 3 /201 6 FOR THE ASSESSMENT YEARS 20 1 0 - 11 & 20 11 - 1 2 . 2. THERE IS A DELAY OF NEAR A BOUT 70 9 & 699 DAYS IN FILING BOTH THE APPEAL S RESPECTIVELY FOR THE ASSESSMENT YEARS 2010 - 11 & 2011 - 12 . L D. AUTHORISED REPRESENTATIVE HAS REQUESTED THE BENCH 2 ITA NO. 173 & 174/VIZ/2018 ( M/S. NIKHIL CONSTRUCTIONS ) TO DISPOSE OF THE APPEALS IN ACCORDANCE WITH LAW AS HE IS UNABLE TO EXPLAIN THE REASONS FOR DELAY. 3 . WE FIND THAT LD. AR IS UNABLE TO EXPLAIN THE REASONS OF INORDINATE DELAY IN FILING THE APPEALS. THEREFORE, THESE ARE NOT FIT CASE S TO CONDONE THE DELAY, HENCE, WE DISMISS THE SAME IN LIMINI . 4. IN THE RESULT, BOTH THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED IN LIMINI. ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 6 T H DAY OF FEB . , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 0 6 T H FEB . , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE M/S. NIKHIL CONSTRUCTIONS, D.NO. 54 - 12 - 42, SAI MOHAN ARCADE, BHANU NAGAR, VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 3(2), VISAKHAPATNAM . 3. THE PR. CIT - 1, VISAKHAPATNAM. 4. THE D.R . , VISAKHAPATNAM. 5. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.