Smt Javvadi Lakshmi,, Tanuku v. The ITO, Ward-1., Tanuku

ITA 239/VIZ/2008 | 2001-2002
Pronouncement Date: 23-12-2010 | Result: Dismissed

Appeal Details

RSA Number 23925314 RSA 2008
Assessee PAN AFNPJ0787R
Bench Visakhapatnam
Appeal Number ITA 239/VIZ/2008
Duration Of Justice 2 year(s) 7 month(s) 29 day(s)
Appellant Smt Javvadi Lakshmi,, Tanuku
Respondent The ITO, Ward-1., Tanuku
Appeal Type Income Tax Appeal
Pronouncement Date 23-12-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 23-12-2010
Date Of Final Hearing 01-11-2010
Next Hearing Date 01-11-2010
Assessment Year 2001-2002
Appeal Filed On 24-04-2008
Judgment Text
ITA NO.239 OF 08 JAVVADI LAKSHMI TANUKU PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NO. 239 /VIZAG/20 08 ASSESSMENT YEAR: 2001 - 02 JAVVADI LAKSHMI TA NUKU VS. ITO WARD - 1 TANUKU (APPELLANT) PAN NO: AFNPJ 0787 R (RESPONDENT) APPELLANT BY: SHRI G.V.N. HARI CA RESPONDENT BY: SHRI D.S. SUNDER SINGH DR ORDER PER SHRI B. R. BASKARAN ACCOUNTANT MEMBER: THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 22.1.2007 PASSED BY LEARNED CIT(A) RAJAHMUNDRY AND IT RELATES TO THE ASSESSMENT YEAR 2001-02. 2. THE APPEAL IS BARRED BY LIMITATION OF 375 DAYS. THE ASSESSEE HAS MOVED A PETITION FOR CONDONATION OF DELAY BY PL ACING RELIANCE ON THE CERTIFICATE ISSUED BY DR. ANAND KUDARY OF M/S P RIYANKA NURSING HOME AND ALSO THE CERTIFICATE OF THE AUDITOR SHRI V .V.L.N. MURTHY. 3. WE HAVE GONE THROUGH THE PETITION FILED BY T HE ASSESSEE FOR CONDONATION OF DELAY. WE HAVE ALSO GONE THROUGH TH E CERTIFICATES ATTACHED WITH THE PETITION. THE CERTIFICATE ISSUED BY DR. ANAND KUDARY READS AS UNDER: CERTIFICATE - THIS IS TO CERTIFY THAT MRS. J. LAK SHMI W/O THAMMAIAH NAIDU WAS UNDER MY TREATMENT FROM 10-2-07 TO 22-4-08 FOR NEVROTIC DEPRESSION WITH DEMENTIC BEHVIOUR. DURING THIS PERIOD SHE WAS UNDER REGULAR TREATMENT AS OUT PATIENT . SHE WAS RE-EXAMINED ON 22-4-08 AND FOUND FIT TO ATTEND HER REGULAR DUTI ES AND TO GIVE VALID CONSENT. ITA NO.239 OF 08 JAVVADI LAKSHMI TANUKU PAGE 2 OF 3 THE CERTIFICATE ISSUED BY THE AUDITOR SHRI V.V.L.N. MURTHY READS AS UNDER: THIS IS TO STATE THAT I V.V.L.N. MURTHY I HAVE H ANDLED THE CASE OF SMT. JAVVADI LAKSHMI W/O J. THAMMAIAH NAIDU TANUKU IN PURSUANT TO THE NOTICE U/S148 ISS UED BY THE INCOME TAX OFFICER WARD-1 TANUKU. AT A LATER S TAGE WE HAVE PREFERRED AN APPEAL AGAINST THE ORDER OF TH E I.T.O WITH THE C.I.T APPEALS RAJAHMUNDRY AND THE JUDGMENT WAS NOT TO THE SATISFACTION OF SMT. JAVVAD I LAKSHMI. HENCE SHE ASKED ME TO APPROACH THE TRIBUNA L. HOWEVER AT THAT TIME SHE UNDERWENT PSYCHOLOGICAL DEPRESSION AND UNABLE TO RESPOND PROPERLY. HENCE TH E APPEAL WAS NOT FILED BEFORE THE TRIBUNAL WITHIN THE TIME OF 60 DAYS I.E. 14-4-2007. THEREAFTER I HAVE NOT HANDL ED HER CASE. THIS IS FOR INFORMATION. IN THE PETITION FOR CONDONATION OF THE DELAY THE A SSESSEE STATES AS UNDER: DURING THAT PERIOD IN VIEW OF MY ILL HEALTH AND SUBSEQUENTLY I WAS HOSPITALIZED AND ALSO MENTALLY DEPRESSED DUE TO HEAVY TAX BURDEN I COULD NOT PREFE RRED SECOND APPEAL WITHIN THE SIXTY DAYS FROM THE DATE O F THE APPELLATE ORDER. 4. THUS IT CAN BE SEEN THAT THERE IS AN APPAREN T CONTRADICTION BETWEEN THE CLAIM OF THE ASSESSEE AND THE CERTIFICA TE OF THE DOCTOR. WHILE THE ASSESSEE CLAIMS THAT SHE WAS HOSPITALIZED DURING THAT PERIOD THE DOCTOR CERTIFIES THAT SHE WAS UNDER REG ULAR TREATMENT AS AN OUT PATIENT. THE DOCTOR HAS ALSO GIVEN A COPY OF PATIENT RECORD WHICH SHOWS THAT SHE UNDERTOOK TREATMENT AS AN OUT PATIENT ONLY. BESIDES THE ABOVE WE NOTICE THAT THE ASSESSEE HAS FILED HER RETURN OF INCOME FOR THE FIRST TIME DISCLOSING HER INCOME FRO M FASHION DESIGNING AND SHE HAS STATED THAT SHE IS BASICALLY A HOUSE WI FE. A PERUSAL OF RECORD SHOWS THAT SHE IS ASSISTED BY HER FAMILY MEM BERS AND ALSO A QUALIFIED PROFESSIONAL. IN VIEW OF THE ABOVE WE A RE OF THE VIEW THAT THE ASSESSEE HAS NOT PROPERLY EXPLAINED THE SUBSTAN TIAL DELAY OF 375 ITA NO.239 OF 08 JAVVADI LAKSHMI TANUKU PAGE 3 OF 3 DAYS IN FILING THE PRESENT APPEAL. ACCORDINGLY WE D ISMISS THE APPEAL IN LIMINE AS UNADMITTED. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED. PRONOUNCED IN THE OPEN COURT ON 23 RD DECEMBER 2010. SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEM BER PVV/SPS VISAKHAPATNAM DATE: 23-12-2010 COPY TO 1 SMT. JAVVADI LAKSHMI W/O SRI THAMMAIAH NAIDU 6 - 108/1 PYDIPARRU AMBICANAGAR TANUKU WEST GODAVARI 2 THE ITO WARD - 1 TANUKU 3 4. THE CIT RAJAHMUNDRY THE CIT(A) RAJAHMUNDRY 5 THE DR ITAT VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM