Somisetty Anjaneyulu, Guntur V. The ACIT, Guntur

ITA 279/VIZ/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8767 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-04-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 16-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P S MURTHY

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. 278 TO 281 / VIZ /201 6 (ASST. YEAR : 20 03 - 0 4 TO 200 6 - 0 7 ) 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 : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI P.S. MURTHY SR. DR DATE OF HEARING : 22 / 02 /201 8 . DATE OF PRONOUNCEMENT : 22 / 02 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH E S E APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , GUNTUR , ALL DATED 29 /0 1 /201 6 FOR THE ASSESSMENT YEARS 200 3 - 0 4 TO 200 6 - 0 7 . 2. WHEN THESE APPEALS ARE TAKEN UP HEARING , WE FIND THAT THERE IS A DELAY OF 2 DAY S IN FILING THESE APPEALS AND ALSO THERE IS A DEFECT IN CHALLAN ALSO. WHEN WE QUESTIONED, LD. C OUNSEL FOR THE ASSESSEE IS NOT ABLE TO EXPLAIN ANY REASONS IN RESPECT OF DELAY IN 2 ITA NO. 278 - 281/VIZ/2016 ( SOMISETTY ANJANEYULU ) FILING THE APPEALS AND ALSO DEFECTS IN CHALLAN . UNDER THESE FACTS AND CIRCUMSTANCES OF TH E CASE, WE ARE OF THE OPINION THAT THESE APPEALS CANNOT BE ADJUDICATED UNLESS DEFECTS ARE CURED. IN VIEW OF THE ABOVE, THESE APPEALS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINI. 3 . IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 22 ND DAY OF FEB . , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22 ND FEBRUARY , 201 8 . 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 PR. CIT, GUNTUR. 4. THE CIT(A) - 1, GUNTUR. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.