Jammula Sambasiva Rao, Eluru V. Commissioner of Income Tax(A), , Vijayawada

ITA 269/VIZ/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2532 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 06-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SONAWAL

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. 269 / VIZ /201 8 (ASST. YEAR : 2009 - 10 ) JAM M ULA SAMBASIVA RAO, C/O G. RAMA RAO, FLAT NO. 103, ADARSH TELECOM TOWERS, RAMAKRISHNAPURAM , ELURU . V S . CIT(A) , VIJAYAWADA . PAN NO. ACFPJ 1015 P (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI D.K. SONAWAL CIT DR DATE OF HEARING : 18 / 0 6 /201 9 . DATE OF PRONOUNCEMENT : 21 / 0 6 /201 9 . 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) , VIJAYAWADA , DATED 21 /0 3 /201 7 FOR THE ASSESSMENT YEAR 2009 - 10 . 2. THIS APPEAL IS BARRED BY LIMITATION BY 228 DAYS. THE ASSESSEE HAS FILED A PETITION FOR CONDONATION OF DELAY, BUT IS NOT SUPPORTED BY ANY AFFIDAVIT . IN THE CAUSE - TITLE OF FORM NO. 36, THE RESPONDENT SHOULD BE MENTIONED AS ITO, WARD - 2, ELURU (AO) 2 ITA NO. 269/VIZ/2018 ( JAMMULA SAMBASIVA RAO ) INSTEAD OF CIT(A), VIJAYAWADA . DEFECT NOTICES SENT TO THE ASSESSEE HAVE BEEN RETURNED AS UNSERVED WITH AN ENDORSEMENT THAT NO SUCH ADDRESSEE IN THE DOOR NUMBER . LOOKING TO THE ABOVE DEFECTS, THIS APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMIN E . 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 1 S T DAY OF JUNE , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 1 S T JUNE , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE JAM M ULA SAMBASIVA RAO, C/O G. RAMA RAO, FLAT NO. 103, ADARSH TELECOM TOWERS, RAMAKRISHNAPURAM, ELURU. 2. THE REVENUE CIT(A), VIJAYAWADA . 3. THE PR. CIT , RAJAMAHENDRAVARAM. 4. THE D.R . , VISAKHAPATNAM. 5. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.