Sri Miriyala Venkateswara Rao, Vijayawada V. The ACIT, Circle-1(1), Vijayawada

ITA 406/VIZ/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 2756 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-10-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 14-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J SIRI KUMAR

Judgement Text

ITA NO.406 OF 2010 MIRIYALA VENKATESWARA RAO, VIJAYA WADA PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO.406/VIZAG/2010 ASSESSMENT YEAR:2001-02 MIRIYALA VENKATESWARA RAO, VIJAYAWADA VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1) VIJAYAWADA (APPELLANT) PAN NO: ACTPM 9679 E (RESPONDENT) APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI J. SIRI KUMAR, DR ORDER PER SHRI B. R. BASKARAN, ACCOUNTANT MEMBER: THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 24-3-2003 PASSED BY LEARNED CIT(A), VIJAYAWADA AND IT RELATES TO THE ASSESSMENT YEAR 2001-02. 2. THE APPEAL FILED BY THE ASSESSEE IS TIME BARRED BY 2601 DAYS. THE ASSESSEE HAS MOVED A PETITION FOR CONDONATION OF DE LAY WHEREIN THE ASSESSEE HAS STATED THE FOLLOWING TO BE THE REASON FOR THE DELAY IN FILING THE APPEAL: 3. THE REASON FOR THE DELAY IS THAT THE PETITIONER SUBMITTED ALL THE PAPERS IN THE OFFICE OF HIS CHARTERED ACCOUNTAN T IN THE MONTH OF MAY, 2003. HOWEVER, THE SAID PAPERS GOT MISPLACE D WHILE THE OFFICE OF THE CHARTERED ACCOUNTANT WAS BEING SHIFTE D DURING THE SAID PERIOD. 4. IT IS ONLY RECENTLY, THE PETITIONER CAME TO KNOW ABOUT THIS FACT THAT THE APPEAL PAPERS GOT MISPLACED AND WERE NOT F ILED BEFORE THE HON'BLE I.T.A.T. VISAKHAPATNAM. IMMEDIATELY, THE PETITIONER TOOK THE NECESSARY STEPS AND FILED THE APPEAL WITHO UT ANY FURTHER DELAY. ITA NO.406 OF 2010 MIRIYALA VENKATESWARA RAO, VIJAYA WADA PAGE 2 OF 2 3. WE HAVE HEARD THE PARTIES ON THIS PRELIMINARY IS SUE. AS POINTED OUT BY LEARNED DEPARTMENTAL REPRESENTATIVE, THE REASONS FURNISHED BY THE ASSESSEE ARE VERY VAGUE AND ARE NOT SUFFICIENT ENOU GH TO COMPEL US TO CONDONE THE DELAY. THE ASSESSEE COULD NOT EXPLAIN AS TO WHY HE DID NOT FOLLOW UP THE MATTER WITH HIS CHARTERED ACCOUNTANT SINCE IT IS HIS RESPONSIBILITY TO SEE THAT THE APPEAL IS FILED IN T IME. IN THE ABSENCE OF SATISFACTORY EXPLANATION ON THESE LINES, WE DO NOT FIND IT TO BE A MERIT CASE TO CONDONE THE INORDINATE DELAY OF 2601 DAYS. ACCOR DINGLY WE DISMISS THE APPEAL IN LIMINE, AS UNADMITTED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISM ISSED. PRONOUNCED IN THE OPEN COURT ON 22 ND OCTOBER, 2010. SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PVV/SPS VISAKHAPATNAM, DATE: 22-10-2010 COPY TO 1 SHRI M. VENKATESWARA RAO, C-1 ANATHA ENCLAVE, SIK HAMANI CENTRE, PRAJASAKTHINAGAR, VIJAYAWADA 10. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE- 1(1) VIJAYAWADA 3 4. THE CIT VIJAYAWADA THE CIT(A), VIJAYAWADA 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM