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. 396 / VIZ /201 8 (ASST. YEAR : 20 14 - 15 ) M/S. SESHADRI DALL MILL, D.NO. 32 - 2 - 7, INDUSTRIAL ESTATE, SULTANABAD, TENALI, GUNTUR DISTRICT . V S . PR. CIT, GUNTUR. PAN NO. ABUFS 3107 K (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM, FC A. DEPARTMENT BY : SHRI P . SRINIVASA MURTHY , S R. DR DATE OF HEARING : 15 / 0 7 /201 9 . DATE OF PRONOUNCEMENT : 17 / 0 7 /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 , GUNTUR , DATED 1 2 /0 2 /201 8 FOR THE ASSESSMENT YEAR 2014 - 15 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD.AR BY FILING A LETTER SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL . LD.DR HAS NOT RAISED ANY OBJECTION . 3 . WE FIND FROM THE APPEAL FILED BY THE ASSESSEE THAT THERE IS A DELAY OF 89 DAYS IN FILING THE APPEAL. THE ASSESSEE SIMPLY FILED A 2 ITA NO. 396/VIZ/2018 ( M/S. SESHADRI DALL MILL ) DELAY CONDONATION PETITION, BUT NOT OFFERED ANY EXPLANATION. THEREFORE, THIS APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. 4 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 7 T H DAY OF JU LY , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 7 T H JU LY , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE M/S. SESHADRI DALL MILL, D.NO. 32 - 2 - 7, INDUSTRIAL ESTATE, SULTANABAD, TENALI, GUNTUR DISTRICT. 2. THE REVENUE PR.CIT, GUNTUR. 3. THE D.R . , VISAKHAPATNAM . 4. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.