Mogasali Venkata Rajya Lakshmi, Visakhapatnam V. Income Tax Officer, Ward-1(4), Visakhapatnam

ITA 34/VIZ/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0296 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 30-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S N MURTHY
• Keywords: Condonation of delay
• Section: 201; 2

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. 34 / VIZ /201 9 (ASST. YEAR : 20 12 - 13 ) SMT. MOGASALI VENKATA RAJYA LAKSHMI, D.NO. 48 - 06 - 58, SRINAGAR, VISAKHAPATNAM . V S . IT O , WARD - 1( 4 ), VISAKHAPATNAM. PAN NO. AGVPM 7117 K (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI T.S.N. MURTHY CIT DR DATE OF HEARING : 25 / 0 9 /201 9 . DATE OF PRONOUNCEMENT : 27 / 0 9 /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 PRINCIPAL COMMISSIONER OF INCOME TAX - 1 , VISAKHAPATNAM , DATED 21 /0 3 /201 8 FOR THE ASSESSMENT YEAR 20 12 - 13 . 2. THIS APPEAL IS BARRED BY LIMITATION BY 254 DAYS. THE ASSESSEE HAS FILED AN AFFIDAVIT FOR CONDONATION OF DELAY . H OWEVER, AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE HAS FILED AN APPLICATION FOR WITHDRAWAL OF THE APPEAL , BUT HAS NOT SUBSTANTIATED R EA SONS FOR THE DELAY. LD.DR HAS NOT RAISED ANY OBJECTION FOR 2 ITA NO S . 34/VIZ/2019 ( SMT. MOGASALI VENKATA RAJYA LAKSHMI ) WITHDRAWAL OF THE APPEAL. UNDER THESE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE APPEAL FILED BY THE ASSESSEE HAS TO BE DISMISSED IN LIMINI . ACCORDINGLY ASSESSEES APPEAL IS DISMISSED IN LIMINI . 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINI ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 7 T H DAY OF SEPT . , 201 9 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 7 T H SEPTEMBER , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE SMT. MOGASALI VENKATA RAJYA LAKSHMI, D.NO. 48 - 06 - 58, SRINAGAR, VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 1(4), VISAKHAPATNAM. 3. THE PR. CIT - 1, VISAKHAPATNAM. 4. THE D.R . , VISAKHAPATNAM. 5. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.