Sri. Shivanand S Nashi, Vijayapur V. Commissioner of Income-Tax, Belgaum

ITA 296/BANG/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4785 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 09-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANDANA RAMACHANDRA
• Assessee Lawyers: CHANDRASHEKAR
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, B ENGALURU BEFORE S HRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I TA NO. 296 / BANG/2 0 1 7 (ASSESSMENT YEAR: 20 1 1 - 12 ) SHRI SHIVANAND S.NASHI, POST ALMEL, TAL.SINDAGI, DIST. VIJAYAPURA . PAN:AFWPN2891P VS. APPELLANT COMMISSIONER OF INCOME - TAX, B ELAGAVI. RESPONDENT APPELLANT BY : SHRI CHANDRASHEKAR, ADVOCATE. RESPONDENT BY : CHANDANA RAMACHANDRA, CIT(DR) DATE OF HEARING : 19 /03/2018 DATE OF PRONOUNCEM ENT : 31 /05/2018 O R D E R PER I NTURI RAMA RAO, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LEARNED PRINCIPAL COMMISSIONER OF INCOME - TAX, BELGAVI, DATED 28/03/2016 FOR THE ASSESSMENT YEAR 2011 - 12. 2. AT THE OU TSET IT IS NOTICED THAT THE APPEAL IS TIME - BARRED BY 245 DAYS. THE ASSESSEE FILED AN APPLICATION SEEKING CONDONATION OF DELAY IN FILING THE APPEAL. AFTER GOING THROUGH THE APPLICATION, WE ARE OF THE OPINION THAT THE REASONS GIVEN BY THE ASSESSEE FOR LATE FILING OF APPEAL ARE NOT CONVINCING . TH E DELAY IN FILING OF APPEAL IS NOT CONDONED AND THE APPEAL IS ACCORDINGLY DISMISSED AS BARRED BY LIMITATION. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST MAY, 2018 SD/ - SD/ - (SUNIL KUMAR YADAV) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : BENGALURU. D A T E D : 31/05/2018 SRINIVASULU, SPS ITA NO . 296 /BANG/20 17 PAGE 2 OF 2 COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A ) 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME - TAX APPELLATE TRIBUNAL BANGALORE