M/s Sri Venkateswara Book Depot, Vijayawada V. THE ITO, Ward -1(2), Vijayawada

ITA 640/VIZ/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 6861 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 28-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D MANOJ KUMAR
• Assessee Lawyers: C SUBRAMANYAM
• Keywords: Condonation of delay
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH , VISAKHAPATNAM BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO. 640/VIZ/2013 ASSESSMENT YEAR : 2007-08 M/S SRI VENKATESWARA BOOK DEPOT, VIJAYAWADA. PAN AAFS2383J INCOME TAX OFFICER, WARD 1(2), VIJAYAWADA. (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI C. SUBRAMANYAM REVENUE BY SHRI D. MANOJKUMAR DATE OF HEARING 02-07-2014 DATE OF PRONOUNCEMENT 02-07-2014 O R D E R PER J. SUDHAKAR REDDY, A.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF CIT, VIJAYAWADA PASSED U/S 263 OF THE I.T. ACT, 196 1 FOR THE ASSESSMENT YEAR 2007-08, ON 22/12/2011. 2. ON PERUSAL OF RECORD, WE FIND THAT THERE IS A DE LAY OF 616 DAYS IN FILING OF THIS APPEAL BY THE ASSESSEE BEFORE US. TH E LEARNED COUNSEL FOR THE ASSESSEE MADE ORAL SUBMISSIONS REQUESTING FOR CONDONATION OF DELAY. THE SUM AND SUBSTANCE OF HIS SUBMISSION IS THAT THE ASSESSEE WAS NOT PROPERLY ADVISED BY HIS CHARTERED ACCOUNTANT AND, H ENCE, THE APPEAL COULD NOT BE FILED IN TIME. HE PLEADED FOR CONDONAT ION OF DELAY. 3. THE LEARNED DR, ON THE OTHER HAND, STRONGLY OPPO SED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE FOR CONDONING THE DELAY. 2 ITA NO. 640/VIZ/2013 M/S SRI VENKATESWARA BOOK DEPOT 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE MATERIAL ON RECORD, WE ARE OF THE OPINION THAT THIS IS NOT A FI T CASE FOR CONDONATION OF DELAY AS THE LEARNED COUNSEL FOR THE ASSESSEE HAS N OT PROPERLY EXPLAINED THE DELAY IN FILING THE APPEAL, BUT, A FEEBLE ATTEM PT IS MADE TO JUSTIFY THE DELAY. UNDER THESE CIRCUMSTANCES, WE DISMISS THIS APPEAL ON THE GROUND OF DELAY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. PRONOUNCED IN THE OPEN COURT ON 02/07/2014. SD/- SD/- (SAKTIJIT DEY) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 2 ND JULY, 2014 KV COPY TO:- 1) M/S SRI VENKATESWARA BOOK DEPOT, D.NO. 30-10-3A , VARANASIVARI STREET, SEETHARAMAPURAM, VIJAYAWADA 520 004. 2) ITO, WARD 1(2), VIJAYAWADA. 3) CIT - VIJAYAWADA 4) ADDL. CIT, VIJAYAWADA. 5)THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T.,