Somisetty Anjaneyulu, Guntur V. The ACIT, Guntur

ITA 277/VIZ/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6397 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-03-2017
• Assessment Year: 2002-2003
• Appeal Filed On: 16-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S R S NARAYAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 2 7 7 / VIZ /201 6 (ASST. YEAR : 20 02 - 03 ) SOMISETTY ANJANEYULU, S/O CHIMPIRAIAH , PROP : SRI ANJANEYA COTTON TRADERS, GUNTUR . V S . A CIT, CIRCLE - 1(1), GUNTUR . PAN NO. AGZPS 2101 B (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI S.R.S. NARAYAN SR. DR DATE OF HEARING : 2 2 / 0 3 /201 7 . DATE OF PRONOUNCEMENT : 22 / 0 3 /201 7 . O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 1 , GUNTUR , DATED 2 9 /0 1 /201 6 FOR THE ASSESSMENT YEAR 2002 - 03 . 2. THERE IS A DELAY BY 02 DAYS IN FILING OF THIS APPEAL . DEFECT NOTICE DATED 27/05/201 6 WAS ISSUED , WHICH WAS SERVED ON THE ASSESSEE ON 16/06/2016 , BUT OF NO AVAIL. AGAIN NOTICE ON DEFECT DATED 2 6/0 8 /2016 WAS ISSUED, WHICH WAS SERVED ON THE ASSESSEE ON 29/08/2016. ON 27/10/2016 B Y FILING AN APPLICATION , ASSESSEE SOUGHT SHORT ADJOURNMENT, WHICH WAS GRANTED AND ADJOURNED TO 27/12 /2016 . ON 27/12/2016 NEITHER ASSESSEE APPEARED NOR CURED THE DEFECT. ACCORDINGLY, CASE WAS ADJOURED TO 13/02/2017. ON 13/02/2017 ALSO 2 ITA NO. 277 / VIZ /201 6 (SOMISETTY ANJANEYULU) NONE APPEARED THEN TRIBUNAL DIRECTED THE REGISTRY TO SEND NOTICE BY RPAD BY FIXING THE CASE ON 22/03/2017 . IN COMPLIANCE OF THE ORDER DATED 13/02/2017, NOTICE WAS ISSUED , WHICH WAS SERVED ON 20/02/2017 . EVEN TODAY ALSO , NONE APPEARED NOR DEFECTS HAVE BEEN CURED . UNDER THESE CIRCUMSTA N CES , I AM OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE HIS CASE . HENCE, APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINI . 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 22 ND DAY OF MARCH , 201 7 . SD/ - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 22 ND MARCH , 201 7 . VR/ - / COPY TO: 1 . THE ASSESSEE. SOMISETTY ANJANEYULU, S/O CHIMPIRAIAH, PROP : SRI ANJANEYA COTTON TRADERS, GUNTUR. 2 . THE REVENUE - ACIT, CIRCLE - 1(1), GUNTUR. 3 . THE P CIT , GUNTUR . 4 . THE CIT(A) - 1, GUNTUR. 5 . THE D.R . 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., VISAKHAPATNAM