Sri K Leela Krishna, V. The Income Tax Officer (I/c), Bapatla

ITA 54/VIZ/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50157 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-04-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 02-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SASMAL
• Keywords: Condonation of delay

Judgement Text

ITA NOS.54&55 OF 10 K LEELA KRISHNA & K. VEERENDRA, NIDABROLU 1 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO. 54 /VIZAG/ 20 10 ASSESSMENT YEAR : 2005 - 06 SRI K. LEELA KRISHN A NIDABROLU, GUNTUR DIST. VS. ITO (I/C) BAPATLA (APPELLANT) (RESPONDENT) PAN NO.ANNPK 5281B ITA NO.55/VIZAG/2010 ASSESSMENT YEAR : 2005 - 06 SRI K. VEERENDRA NIDABROLU, GUNTUR DIST. VS. ITO (I/C) BAPATLA (APPELLANT) (RESPONDENT) PAN NO.AHDPK 233 3C APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI B. SASMAL, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAIN ST THE RESPECTIVE ORDERS OF THE CIT(A) ON VARIOUS GROUNDS. THESE APP EALS WERE FILED LATE BY 326 DAYS. THE ASSESSEE HOWEVER MOVED AN APPLICATIO N FOR CONDONATION OF DELAY IN BOTH THESE APPEALS IN WHICH HE HAS STATED THAT DELAY WAS OF 385 DAYS IN ITA 54 OF 2010 AND 326 DAYS IN ITA 55 OF 20 10. THE REASONS FOR THE DELAY STATED IN THIS APPLICATION ARE THAT THE CIT(A ) HAD DISMISSED THE APPEAL OF THE ASSESSEES EX-PARTE. THE ORDER OF THE CIT(A) DATED 15.12.2008 WAS RECEIVED ON 12.1.2009 AND THE ASSESSEE HAS FILED TH IS APPEAL BEFORE THE TRIBUNAL ON 2.1.2010. AT THAT TIME THE ASSESSEE WA S NOT KEEPING WELL. THEREFORE, THE APPEAL COULD NOT BE FILED IN TIME. BUT NO EVIDENCE IN SUPPORT OF ILLNESS OF THE ASSESSEE IS PLACED ON RECORD. 2. WE HAVE CAREFULLY EXAMINED THE ORDER OF THE CIT( A) AND WE FIND THAT BEFORE THE CIT(A) ASSESSEE HAS FILED THE APPEAL THR OUGH ITS COUNSEL BUT NONE ITA NOS.54&55 OF 10 K LEELA KRISHNA & K. VEERENDRA, NIDABROLU 2 APPEARED DESPITE VARIOUS NOTICES ISSUED BY THE CIT( A). LATER ON HIS REPRESENTATIVE MR. K.V.R. SUBBA RAO APPEARED BEFORE THE CIT(A) AND SOUGHT ADJOURNMENT. AGAIN THERE AFTER HE STOPPED APPEARIN G BEFORE THE CIT(A) AND LASTLY ON 8.12.2008 MR. K.V.R. SUBBA RAO WITHDREW I TS POWER OF ATTORNEY FILED BEFORE THE CIT(A) STATING THAT THE ASSESSEE WAS NOT COOPERATING OR RESPONDING IN FILING NECESSARY INFORMATION IN CONNE CTION WITH THE APPEAL. THERE AFTER THE CIT(A) HAS ISSUED A NOTICE TO THE A SSESSEE AND FIXED THE DATE OF HEARING. DESPITE THE HEARING FIXED BY THE CIT(A ), ASSESSEE DID NOT APPEAR BEFORE HIM AND THE CIT(A) HAS ADJUDICATED THE APPEA L ON MERIT. 3. THE ORDER OF THE CIT(A) DATED 15.12.2008 WAS DUL Y SERVED UPON THE ASSESSEE ON 12.1.2009. DESPITE HAVING RECEIVED THE ORDER OF THE CIT(A), THE ASSESSEE DID NOT MAKE ANY EFFORTS TO FILE THE APPEA L BEFORE THE TRIBUNAL. THOUGH HE HAS STATED IN APPLICATION FOR CONDONATION OF DELAY THAT HE WAS ILL AT THE RELEVANT POINT OF TIME BUT NO SUPPORTING EVIDEN CE IS PLACED ON RECORD. IN THE ABSENCE OF DOCUMENTARY EVIDENCE, WE CANNOT ACCE PT THE ORAL SUBMISSIONS MADE BY THE ASSESSEES WITH REGARD TO HIS ILLNESS. BESIDES, NO OTHER EXPLANATION IS FURNISHED AS TO WHY THE APPEAL WAS N OT FILED WITHIN THE PERIOD PRESCRIBED UNDER THE ACT. SINCE NO SATISFACTORY EX PLANATION IS FURNISHED FOR THE DELAY IN FILING OF THE APPEAL, WE FIND NO MERIT IN THE APPLICATION FOR CONDONATION OF DELAY AND WE ACCORDINGLY DISMISS THE SAME. SINCE THE DELAY IS NOT CONDONED, THE APPEALS OF THE ASSESSEES ARE B ARRED BY LIMITATION AND WE THEREFORE, DISMISS THE SAME BEING NOT ADMITTED. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEES ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 27.4.2011 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 27 TH APRIL, 2011 ITA NOS.54&55 OF 10 K LEELA KRISHNA & K. VEERENDRA, NIDABROLU 3 COPY TO 1 K. LEELA KRISHNA, S/O VENKATA RAO, NIDABROLU, PONNU RU (M), GUNTUR 2 K. VEERENDRA, S/ O VENKATA RAO, NIDABROLU, PONNURU (M), GUNTUR 3 ITO (I/C), BAPATLA 3 THE CI T, GUNTUR 4 THE CIT (A) , GUNTUR 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM