Mardani Kanakarao, Anaparthy V. THE ITO, Eluru

ITA 359/VIZ/2015

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6682 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 21-09-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y SESHA SRINIVAS
• 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. 359 / VIZ /201 5 (ASST. YEAR : 20 1 0 - 1 1 ) MARADANI KANAKA RAO, PROP. S.K. CONSTRUCTIONS, D.NO. 1 - 27, MAIN ROAD, WEST R E GULAGUNTA, BUTTAYAGUDEM MANDAL, WEST GODAVARI DISTRICT. V S . IT O , WARD - 2 ELURU . PAN NO. ARHPK 2111 J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI Y. SESHA SRINIVAS SR. DR DATE OF HEARING : 25 / 0 9 /201 7 . DATE OF PRONOUNCEMENT : 25 / 0 9 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , RAJAHMUNDRY , DATED 24 /0 3 /201 5 FOR THE ASSESSMENT YEAR 20 1 0 - 11 . 2. IN THIS APPEAL, THERE IS A DELAY OF 115 DAYS IN FILING THE APPEAL. THE ASSESSEE BY FILING AN AFFIDAVIT HAS SUBMITTED THAT THE DELAY IS DUE TO HYPERTESION , D IABETES AND SEVERE PAIN IN THE UPPER BACK AND NECK AND T HE DOCTOR HAS ADVISED HIM TO TAKE REST . TO SUPPORT HIS CASE, HE HAS NOT FILED ANY EVID ENCE I.E. DOCTOR CERTIFICATE ETC. UNDER THESE FACTS AND 2 ITA NO. 359 /VIZ/2015 ( MARADANI KANAKA RAO ) CIRCUMSTANCES OF THE CASE , WE ARE OF THE OPINION THAT IT IS NOT A FIT CASE TO CONDONE THE DELAY. ACCORDINGLY, THE AFFIDAVIT FILED , FOR CONDONATION OF DELAY IS REJECTED AND THE APPEAL IS DISMISSED IN LIMIN E. 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 25 TH DAY OF SEP . , 201 7 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 25 TH SEPTEMBER , 201 7 . VR/ - COPY TO: 1. THE ASSESSEE - MARADANI KANAKA RAO, PROP. S.K. CONSTRUCTIONS, D.NO. 1 - 27, MAIN ROAD, WEST REGULAGUNTA, BUTTAYAGUDEM MANDAL, WEST GODAVARI DISTRICT. 2. THE REVENUE ITO, WARD - 2, ELURU. 3. THE CIT, RAJAHMUNDRY. 4. THE CIT(A) , RAJAHMUNDRY. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.