Matsa Venkata Surya Narayana, Vizianagaram V. The Income Tax Officer, Ward-2, Vizianagaram

ITA 67/VIZ/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6885 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 11-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Keywords: Condonation of delay; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I.T.A. NO. 67/VIZ/2020 (ASST. YEAR : 2011 - 12 ) MATSA VENKATA SURYA NARAYANA, PROP. M/S. SRI SATYA NARAYANA WINES, JOGIRAJUPETA VILLAGE, VIZIANAGARAM DISTRICT. VS. ITO, WARD - 2, VIZIANAGARAM. PAN NO. ARPPM 0142 D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI, ADVOCATE. DEPARTMENT BY : SHRI B.RAMA KRISHNA, SR.DR DATE OF HEARING : 28 / 01/2021 . DATE OF PRONOUNCEMENT : 28 / 01/2021 . O R D E R PER N.K. CHOUDHRY , JUDICIAL MEMBER THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 25/11/2019 IMPUGNED HEREIN PASSED BY THE LD.CIT(A) - 1, VISAKHAPATNAM U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'ACT') FOR THE A.Y. 20 11 - 12 . 2. THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE ON THE GROUND OF DELAY OF 332 DAYS BY HOLDING AS UNDER: - 2 ITA NO. 67/VIZ/2020 ( MATSA VENKATA SURYA NARAYANA ) 4.2 THERE IS A DELAY OF 332 DAYS IN FILING THIS APPEAL. SEVERAL NOTICES OF HEARING HAVE BEEN ISSUED TO THE APPELLANT AND THE SAME WERE SERVED. IN RESPONSE TO THE SAME NEITHER THE APPELLANT NOR THE AUTHO RIZED REPRESENTATIVE HAS ATTENDED THE CASE. HENCE, THE CONDONATION FOR DELAY IN FILING THE APPEAL IS NOT FILED. 4.3 THEREFORE, THE APPELLANT IS NOT ABLE TO ESTABLISH THAT THERE IS A SUFFICIENT CAUSE TO CONDONE THE DELAY. ACCORDINGLY, THE GROUNDS RAISED BY THE APPELLANT ARE HEREBY DISMISSED. 3 . THE ASSESSEE CHALLENGED THE IMPUGNED ORDER, WHICH IS UNDER CONSIDERATION BEFORE US AND ARGUED THAT THE ORDER UNDER CHALLENGE SUFFERS FROM PERVERSITY AND IRREGULARITY THEREFORE LIABLE TO BE SET ASIDE AS THE LD CIT(A) FAILED TO CONSIDER THE DELAY OCCURRED IN FILING OF APPEAL IN REASONABLE AND LIBERAL MANNER. ON THE CONTRARY THE LD. DR REFUTED THE CLAIM OF THE ASSESSEE. 4. HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE REALIZE THAT THE ASSES SEE NEITHER FILED ANY APPLICATION NOR ESTABLISHED SUFFICIENT CAUSE FOR CONDONATION OF DELAY AND EVEN DID NOT BOTHER TO APPEAR BEFORE THE LD CIT(A) TO PURSUE ITS CASE. DURING THE COURSE OF HEARING IN THE INSTANT APPEAL, THE LD. AR THOUGH CLAIMED THAT DELAY IN FILING THE APPEAL BEFORE THE LD. CIT(A) HAS BEEN OCCURRED DUE TO FINANCIAL CONSTRAINTS, BUT THERE IS NOTHING ON RECORD TO SUPPORT THE ASSESSEES CONTENTIONS . IN OUR CONSIDERED OPINION, THE ASSESSEE HAS FAILED TO DEMONSTRATE PLAUSIBLE AND SUFFICIENT CAUSE FOR CONDONATION OF DELAY BEFORE LD. CIT(A) AND US AS WELL, HENCE, THE ORDER UNDER CHALLENGE DOES NOT REQUIRE ANY INTERFERENCE BY THIS COURT AS THE SAME DOES NO T SUFFERS FROM ANY PERVERSITY AND OR IRREGULARITY. 3 ITA NO. 67/VIZ/2020 ( MATSA VENKATA SURYA NARAYANA ) CONSEQUENTLY, THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED, HENCE ORDERED ACCORDINGLY. 5 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 28 TH DAY OF JAN. , 2021 . S D / - S D / - (D.S. SUNDER SINGH) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28 TH JANUARY , 20 21 . VR/ - COPY TO: 1. THE ASSESSEE - MATSA VENKATA SURYA NARAYANA, PROP. M/S. SRI SATYA NARAYANA WINES, JOGIRAJUPETA VILLAGE, VIZIANAGARAM DISTRICT. 2. THE REVENUE ITO, WARD - 2, VIZIANAGARAM. 3. THE PR.CIT - 1, VISAKHAPATNAM. 4. THE CIT(A) - 1, VISAKHAPATNAM. 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.