Meridian Promoters( P) Ltd., Visakhapatnam V. DCIT, Central Circle-2, Visakhapatnam

ITA 449/VIZ/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8789 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 28-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P S MURTHY
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 449 / VIZ /201 7 (ASST. YEAR : 20 08 - 0 9 ) M/S. MERIDIAN PROMOTERS (P) LTD., D.NO. 47 - 3 - 29/2, 5 TH LANE, DWARAKANAGAR, VISAKHAPATNAM. V S . D CIT, CENTRAL CIRCLE - 2 , VISAKHAPATNAM. PAN NO. AACCM 7719 D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI P.S. MURTHY SR. DR DATE OF HEARING : 26 / 1 2 /201 8 . DATE OF PRONOUNCEMENT : 26 / 1 2 /201 8 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , HYDERABAD , DATED 29 / 11 /201 2 FOR THE ASSESSMENT YEAR 2008 - 0 9 . 2. THERE IS A DELAY OF 1 631 DAYS IN FILING THIS APPEAL. THE ASSESSEE HAS FILED A CONDONATION PETITION, WHEREIN HE STATED THAT THE MANAGING DIRECTOR OF THE COMPANY HAD OCCASIONALLY SPELLS OF GIDDINESS AND FEELING OF LOSS O F BALANCE. HE WAS GIV E N TREATMENT FOR VERTIGO. THE A CCOUNTANT - SRI B. NAGESWARA RAO MET WITH AN ACCIDENT ON 27/08/2012 AND ADMITTED IN THE HOSPITAL AND UNDERWENT TREATMENT . THEREFORE, UNDER THOSE CIRCUMSTANCES OF 2 ITA NO. 449/VIZ/2017 ( M/S. MERIDIAN PROMOTER (P) LTD. ) NON - AVAILABILITY OF BOTH THE ABOVE PERSONS WHO ARE THE IN - CHARGE OF THE AFFAIRS OF THE ASSESSEE - COMPANY , THE ORDER OF THE LD. CIT(A) DATED 28/11/2012 WAS UNNOTICED. THEREFORE, DELAY IN FILING THE APPEAL MAY BE CONDONED. 3 . ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE HAS OPPOSED TO CONDON E THE EXTRAORDINARY DELAY. 4 . I HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD AND ALSO GONE THROUGH THE AFFIDAVIT FILED BY THE MANAGING DIRECT O R OF THE ASSESSEE - COMPANY AND ALSO THE MEDICAL CERTIFICATES. I FIND THAT THERE IS NO PROXIMITY BETWEEN THE PERIOD OF DELAY AND THE MEDICAL CERTIFICATES FILED BY THE ASSESSEE. I ALSO FIND THAT THE ASSESSEE HAS NOT EXPLAINED THE EXTRAORDINARY DELAY OF 1631 DAYS BY EXPLAIN ING THE REA S ONS . I FIND THAT THE ASSESSEE FAILED TO SHOW A SUFFI CIENT CAUSE TO CONDONE THE DELAY IN THE FILING THE APPEAL. THEREFORE, THE PETITION FILED BY THE ASSESSEE FOR CONDONATION OF DELAY IS DESERVES TO BE DISMISSED. ACCORDINGLY, I DISMISS THE APPEAL IN LIMINI. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 26 TH DAY OF DEC . , 201 8 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 26 TH DEC. , 201 8 . 3 ITA NO. 449/VIZ/2017 ( M/S. MERIDIAN PROMOTER (P) LTD. ) VR/ - COPY TO: 1. THE ASSESSEE - M/S. MERIDIAN PROMOTERS (P) LTD., D.NO. 47 - 3 - 29/2, 5 TH LANE, DWARAKANAGAR, VISAKHAPATNAM 2. THE REVENUE - DCIT, CENTRAL CIRCLE - 2, VISAKHAPATNAM. 3. THE CIT (CENTRAL), HYDERABAD. 4. THE CIT(A) - 1, HYDERABAD. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.