Peravala Venkata Nageswara Rao, Machilipatnam V. The Income Tax Officer, Ward-1, , Machilipatnam

MA 28/VIZ/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8653 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 08-02-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 07-05-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA VILLURI
• Assessee Lawyers: M. MADHUSUDHAN
• Section: 254(2)

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER Miscellaneous Application Nos.28/Viz/2023 to 30/Viz/2023 (Arising out of आयकर अपील सं./I.T.A.No.172/Viz/2020 to 174/Viz/2020) (ननधधारण वर्ा / Assessment Year : 2011-12 to 2013-14) Peravala Venkata Nageswara Rao D.No.20-245, Brhamapuram Machilipatnam [PAN : AUQPP9542C] Vs. Income Tax Officer Ward-1 Machilipatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri M. Madhusudhan, AR प्रत्यधथी की ओर से / Respondent by : Dr.Aparna Villuri, DR सुनवधई की तधरीख / Date of Hearing : 09.02.2024 घोर्णध की तधरीख/Date of Pronouncement : 20.02.2024 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : These Miscellaneous Applications (M.A.) are filed by the assessee against the order of the Tribunal in I.T.A.No.172/Viz/2020 to 174/Viz/2020 dated 16.11.2022 for the Assessment Year (A.Y.) 2011-12 to 2013-14. 2. In the instant case, the assessee filed appeals before the Tribunal with the delay of 1015 days. We have passed detailed order after 2 M.A. No.28-30/Viz/2023, A.Y.2011-12 to 2013-14 Peravala Venkata Nageswara Rao, Machilipatnam considering the contents mentioned in the affidavit along with petition filed by the assessee for condonation of delay. Hence, there is no mistake apparent from record. Therefore, we are of the view that the M.As seeking to restore the orders passed by the Tribunal is not permissible u/s 254(2) of the Act, since there is no mistake apparent from the record. 3. In the result, the Miscellaneous Applications filed by the assessee are dismissed. Order pronounced in the open court on 20 th February,2024. Sd/- Sd/- (एस बालाकृ ष्णन) (द ु व्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER Dated : 20.02.2024 L.Rama, SPS 3 M.A. No.28-30/Viz/2023, A.Y.2011-12 to 2013-14 Peravala Venkata Nageswara Rao, Machilipatnam आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Peravala Venkata Nageswara Rao, D.No.20- 245, Brhamapuram, Machilipatnam 2. रधजस्व/The Revenue – Income Tax Officer, Ward-, Machilipatnam 3. प्रधान आयकर आयुक्त /The Principal Commissioner of Income Tax, Vijayawada 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम/ DR,ITAT, Visakhapatnam 5.गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam