Brookefield Infra Projects Private Limited ( formerly known as Yesosri Constructions Private Limited), Vijayawada V. The Income Tax Officer, Ward-3(3), , Vijayawada

ITA 189/VIZ/2020

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4810 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-11-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 27-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.189/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2010-11) Brookfield Infra Projects Private Ltd. (formerly known as Yesosri Constructions Pvt.Ltd) GF-1, Sri Sai Raghava Residency 4 th Road, Challasaninagar, Kannur Vijayawada [PAN : AAACY4104A] Vs. Income Tax Officer Ward-3(3) Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : None प्रत्यधथी की ओर से / Respondent by : Dr.Satyasai Rath, CIT(DR) सुनवधई की तधरीख / Date of Hearing : 22.11.2023 घोर्णध की तधरीख/Date of Pronouncement : 05.12.2023 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : This appeal is filed by the assessee against the order of the Principal Commissioner of Income Tax (PCIT), Vijayawada vide order dated 19.03.2020, arising out of order passed u/s 143(3) r.w.s.147 of the Income Tax Act, 1961 (in short ‘Act’) dated 28.12.2017 for the Assessment Year (A.Y.) 2010-11 with the delay of 132 days. It is evident 2 I.T.A. No.189/Viz/2020, A.Y. 2010-11 Brookefield Infra Projects Pvt.Ltd, Vijayawada from the records that the assessee neither appeared before the PCIT nor before the Tribunal and filed condonation petition. The Ld.PCIT dismissed the appeal of the assessee ex-parte and directed the AO to re- examine the issues and complete the assessment denovo in accordance with law. The assessee filed appeal before the Tribunal against the order of the Ld.PCIT with the delay of 132 days and defect memo was issued and served on the assessee. It is observed from the order sheet notings that neither the assessee nor his representative has appeared before the Tribunal even through video conferencing on 24.03.2021, 28.04.2021, 16.06.2021, 16.09.2021, 16.02.2022, 11.05.2022, 27.09.2022, 22.11.2022, 31.01.2023, 28.03.2023, 03.05.2023, 14.06.2023, 22.11.2023 and the case was adjourned on various occasions. This Tribunal has given ample opportunities to rectify the defects mentioned in the memo. Hence, we conclude that the assessee is not interested to prosecute it’s appeal and thus, we dismiss the appeal filed by the assessee in-limine, since the assessee has not rectified the defects. 2. In the result, appeal of the assessee is dismissed in-limine. 3 I.T.A. No.189/Viz/2020, A.Y. 2010-11 Brookefield Infra Projects Pvt.Ltd, Vijayawada Order pronounced in the open court on 5 th December , 2023. Sd/- Sd/- (एस बालाकृ ष्णन) (द ु व्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER Dated : 05.12.2023 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Brookfield Infra Projects Private Ltd. , formerly known as Yesosri Constructions Pvt.Ltd), GF-1, Sri Sai Raghava Residency, 4 th Road, Challasaninagar, Kannur, Vijayawada 2. रधजस्व/The Revenue – The Income Tax Officer, Ward-3(3), Vijayawada 3. The Principal Commissioner of Income Tax, Vijayawada 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 5..गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam