POLIPALLI FARMERS SERVICE CO OPERATIVE SOCIETY LTD, VIZIANAGARAM V. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

ITA 218/VIZ/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8656 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 05-02-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 07-08-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA VILLURI
• Section: 143(1)

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम “SMC” पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.218/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2018-19) The Polepalli Farmers Service Co-operative Society Ltd. D.No.1-36, Polepalli Village Vizianagaram [PAN : AAEAT0705C] Vs. Income Tax Officer Ward-1 Vizianagaram (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यधथी की ओर से / Respondent by : Dr.Aparna Villuri, DR सुनवधई की तधरीख / Date of Hearing : 06.02.2024 घोर्णध की तधरीख/Date of Pronouncement : 20.02.2024 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/ NFAC/S/250/2022-23/1048441004(1) dated 04.01.2023, arising out of order passed u/s 143(1) of the Income Tax Act, 1961 (in short ‘Act’) dated 31.05.2019 for the Assessment Year (A.Y.) 2018-19 with the delay of 156 days. 2 I.T.A. No.218/Viz/2023, A.Y.2018-19 The Polepalli Farmers Service Co-operative Society Ltd.,Vizianagaram 2. The Ld.DR brought to our notice that the appeal was filed belatedly and no condonation petition was filed. Therefore the appeal is not maintainable. 3. The Ld.AR replied that the assessee society has not shown any interest to file a petition to condone the delay of 156 days. 4. I have heard both the parties and perused the material available on record. It is evident from the records that the order of the Ld.CIT(A)dated 04.01.2023 was issued and served on the assessee on 04.01.2023 and the appeal against the order of the Ld.CIT(A) ought to have been filed by the assessee before the Tribunal on or before 03.03.2023, but the appeal was filed on 08.08.2023 with the delay of 156 days. No condonation petition was filed by the assessee for condoning the delay. Hence, the appeal is not maintainable and liable to be dismissed. Therefore, the appeal filed by the assessee is dismissed in-mine. 5. In the result, appeal of the assessee is dismissed in-limine. Order pronounced in the open court on 20 th February, 2024. Sd/- (द ु व्वूरु आर.एल रेड्डी) (DUVVURU RL REDDY) न्याधयक सदस्य/JUDICIAL MEMBER Dated : 20.02.2024 L.Rama, SPS 3 I.T.A. No.218/Viz/2023, A.Y.2018-19 The Polepalli Farmers Service Co-operative Society Ltd.,Vizianagaram आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– The Polepalli Farmers Service Co-operative Society Ltd., D.No.1-36, Polepalli Village, Vizianagaram 2. रधजस्व/The Revenue – The Income Tax Officer, Ward-1, Income Tax Office, Koppu Guarana Building, Siddartha Nagar, Vizianagaram 3. The Principal Commissioner of Income Tax, Visakhapatnam 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 5..गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam