Smt. L Sudha Bala, L/R of Late Sri L.Narsa Reddy, Guntur V. The DCIT, Special Range Guntur, Guntur

ITA 261/VIZ/2012

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 9009 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 year(s) 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-02-2016
• Assessment Year: 1985-1986
• Appeal Filed On: 18-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MURTHY NAIK
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO S . 260 & 261 / VIZ /201 2 (ASST. YEAR : 1984 - 85 & 1985 - 86 ) SMT. L. SUDHA BALA L/R OF LATE SRI L. NARASA REDDY , PROP. SRI VENKATESWARA AGRO CHEMICALS INDUSTRIES, 2 - 14 - 101 , SYAMALA NAGAR , 2 ND LANE, GUNTUR . VS. D CIT, SPECIAL RANGE, GUNTUR. PAN NO. ACGPL 2351 P (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI MURTHY NAIK - SR. DR DATE OF HEARING : 1 7 / 0 4 /201 7 . DATE OF PRONOUNCEMENT : 1 7 / 04 /201 7 . O R D E R THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST THE COMMON ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), GUNTUR , DATED 28 /0 2 /201 1 . 2. TH E S E CASE S HA VE BEEN TIME BARRED BY 31 DAYS AND NO APPLICATION FOR CONDONATION OF DELAY IS FILED AND ALSO NOT FILED VAKALATNAMA /POWER OF ATTORNEY ON BEHALF OF THE ASSESSEE . DEFECT NOTICE DATED 0 8/0 6 /2011 HAS BEEN SERVED ON THE ASSESSEE ON 16 /08/2012 . ON VARIOUS DATES , SHRI C. SUBRAHMANYAM, FCA HAS APPEARED ON BEHALF OF THE ASSESSEE AND SOUGHT ADJOURNMENTS BY FILING APPLICATIONS DATED 15/02/2016, 23/03/2016, 19/05/2016, 03/08/2016 , 05/10/2016 AND 24/01/2017 . 2 ITA NO S . 260 & 261 / VIZ /201 2 ( SMT. L. SUDHA BALA L/R OF LATE SRI L. NARSA REDDY) AS ON DATE , DEFECTS HAVE NOT BEEN CURED . IN THESE CIRCUMSTANCES, I AM OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HER APPEAL S. THEREFORE, BOTH THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINI . 8 . IN THE RESULT, BOTH THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 17 TH DAY OF APRIL , 201 7 . SD/ - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 17 TH APRIL , 201 7 . VR/ - COPY TO: 1 . THE ASSESSEE - SMT. L. SUDHA BALA L/R OF LATE SRI L. NARASA REDDY, PROP. SRI VENKATESWARA AGRO CHEMICALS INDUSTRIES, 2 - 14 - 101, SYAMALA NAGAR, 2 ND LANE, GUNTUR. 2 . THE REVENUE - DCIT, SPECIAL RANGE, GUNTUR. 3 . THE CIT, GUNTUR. 4 . THE CIT(A) , GUNTUR. 5 . THE D.R . , VISAKHAPATNAM. 6 . GUARD FILE. BY ORDER