Thota Siva Naga Bhagy Lakshmi, Vijayawada V. The CIT, Vijayawada

ITA 323/VIZ/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3806 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 27-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEBA K SONAWAL
• Keywords: Condonation of delay

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. 323 / VIZ /201 6 (ASST. YEAR : 20 11 - 12 ) SMT. THOTA SIVA NAGA BHAGYA LAKSHMI, D.NO. 77 - 87/1 - 8, PRASANTHI NAGAR, PAYAKA PURAM, VIJAYAWADA. V S . CIT, VIJAYAWADA. PAN NO. ADXPT 3823 A (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADV OCATE . DEPARTMENT BY : SHRI DEBA K. SONAWAL, CIT DR DATE OF HEARING : 08 / 0 5 /201 8 . DATE OF PRONOUNCEMENT : 18 / 0 5 /201 8 . 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 , VIJAYAWADA , DATED 25 /0 3 /201 5 FOR THE ASSESSMENT YEAR 20 11 - 12 . 2. THERE IS A DELAY OF 395 DAYS IN FILING THIS APPEAL . THE ASSESSEE HAS FILED AN AFFIDAVIT, WHEREIN IT HAS BEEN STATED THAT SHE IS NOT ABLE TO TAKE STEPS TO FILE THE APPEAL DUE TO ILLNESS BEYOND HER PHYSICAL OR MENTAL ABILITY AND ALSO STATED THAT FAMILY HAS BEEN SHIFTED TO ANOTHER ADDRESS AND PRAYED THAT DELAY MAY BE 2 ITA NO. 323/VIZ/2016 ( THOTA SIVA NAGA BHAGYA LAKSHMI ) CONDONED. IN SUPPORT OF HER CONTENTION, SELF CERTIFIED XEROX OF MEDICAL CERTIFICATE S ISSUED BY THE CIV IL ASSISTANT SURGEON, GOVERNMENT HOSPITAL, VIJAYAWADA HA VE BEEN FILED , W H EREIN IT HAS BEEN CERTIFIED THAT ASSESSEE WAS SUFFERING FROM B RONCHIAL A STHMA AND ADVISED COMPLETE REST AND TREATMENT. ON BEING QUERY BY THE BENCH WHETHER ASSESSEE WAS ABLE TO MOVE OR NOT FOR CARRYING BUSINESS ACTIVITIES DURING THE SAID PERIOD AND WHAT WAS THE TREATMENT TAKEN, LD. COUNSEL EXPRESSED HIS INABILITY TO ANSWER . THE ASSESSEE HAS ALSO NOT FILED ANY DOCUMENTS WIT H REGARD TO TREATMENT TAKEN BY HER DURING THE PERIOD 20/01/2014 TO 19/01/2015 AND ALSO NOTHING ON RECORD FOR SHIFTING THE HOUSE TO A DIFFERENT ADDRESS . WE , THEREFORE , CONSIDERING THE AFFIDAVIT AND ALSO THE MEDICAL CERTIFICATE, ARE OF THE OPINION THAT IT IS NOT A SUFFICIENT CAUSE TO CONDONE THE DELAY AND THE ASSESSEE IS ALSO NOT EXPLAINED THE DELAY PROPERLY. THEREFORE, WE ARE OF THE OPINION THAT IT IS NOT A FIT CASE TO CONDONE THE DELA Y. ACCORDINGLY, APPLICATION FOR CONDONATION OF DELAY FILED BY THE ASSESSEE IS DISMISSED. IN VIEW OF THE DISMISSAL OF CONDONATION OF DELAY APPLICATION, THE APPEAL FILED BY THE ASSESSEE IS ALSO DISMISSED IN LIMINI . 3 ITA NO. 323/VIZ/2016 ( THOTA SIVA NAGA BHAGYA LAKSHMI ) 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 8 T H DAY OF MAY , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 8 T H MAY , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE - SMT. THOTA SIVA NAGA BHAGYA LAKSHMI, D.NO. 77 - 87/1 - 8, PRASANTHI NAGAR, PAYAKA PURAM, VIJAYAWADA. 2. THE REVENUE CIT, VIJAYAWADA. 3. THE D.R . , VISAKHAPATNAM. 4. GUARD FILE. BY ORDER (VUKKEM RAMBABU) S R. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.