Sri Miriyala Venkateswara Rao, Vijayawada v. The ACIT, Circle-1(1), Vijayawada

ITA 406/VIZ/2010 | 2001-2002
Pronouncement Date: 22-10-2010 | Result: Dismissed

Appeal Details

RSA Number 40625314 RSA 2010
Assessee PAN ACTPM9679E
Bench Visakhapatnam
Appeal Number ITA 406/VIZ/2010
Duration Of Justice 3 month(s) 8 day(s)
Appellant Sri Miriyala Venkateswara Rao, Vijayawada
Respondent The ACIT, Circle-1(1), Vijayawada
Appeal Type Income Tax Appeal
Pronouncement Date 22-10-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 22-10-2010
Date Of Final Hearing 18-10-2010
Next Hearing Date 18-10-2010
Assessment Year 2001-2002
Appeal Filed On 14-07-2010
Judgment Text
ITA NO.406 OF 2010 MIRIYALA VENKATESWARA RAO VIJAYA WADA PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NO.406/VIZAG/2010 ASSESSMENT YEAR:2001-02 MIRIYALA VENKATESWARA RAO VIJAYAWADA VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1) VIJAYAWADA (APPELLANT) PAN NO: ACTPM 9679 E (RESPONDENT) APPELLANT BY: SHRI G.V.N. HARI CA RESPONDENT BY: SHRI J. SIRI KUMAR DR ORDER PER SHRI B. R. BASKARAN ACCOUNTANT MEMBER: THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 24-3-2003 PASSED BY LEARNED CIT(A) VIJAYAWADA AND IT RELATES TO THE ASSESSMENT YEAR 2001-02. 2. THE APPEAL FILED BY THE ASSESSEE IS TIME BARRED BY 2601 DAYS. THE ASSESSEE HAS MOVED A PETITION FOR CONDONATION OF DE LAY WHEREIN THE ASSESSEE HAS STATED THE FOLLOWING TO BE THE REASON FOR THE DELAY IN FILING THE APPEAL: 3. THE REASON FOR THE DELAY IS THAT THE PETITIONER SUBMITTED ALL THE PAPERS IN THE OFFICE OF HIS CHARTERED ACCOUNTAN T IN THE MONTH OF MAY 2003. HOWEVER THE SAID PAPERS GOT MISPLACE D WHILE THE OFFICE OF THE CHARTERED ACCOUNTANT WAS BEING SHIFTE D DURING THE SAID PERIOD. 4. IT IS ONLY RECENTLY THE PETITIONER CAME TO KNOW ABOUT THIS FACT THAT THE APPEAL PAPERS GOT MISPLACED AND WERE NOT F ILED BEFORE THE HON'BLE I.T.A.T. VISAKHAPATNAM. IMMEDIATELY THE PETITIONER TOOK THE NECESSARY STEPS AND FILED THE APPEAL WITHO UT ANY FURTHER DELAY. ITA NO.406 OF 2010 MIRIYALA VENKATESWARA RAO VIJAYA WADA PAGE 2 OF 2 3. WE HAVE HEARD THE PARTIES ON THIS PRELIMINARY IS SUE. AS POINTED OUT BY LEARNED DEPARTMENTAL REPRESENTATIVE THE REASONS FURNISHED BY THE ASSESSEE ARE VERY VAGUE AND ARE NOT SUFFICIENT ENOU GH TO COMPEL US TO CONDONE THE DELAY. THE ASSESSEE COULD NOT EXPLAIN AS TO WHY HE DID NOT FOLLOW UP THE MATTER WITH HIS CHARTERED ACCOUNTANT SINCE IT IS HIS RESPONSIBILITY TO SEE THAT THE APPEAL IS FILED IN T IME. IN THE ABSENCE OF SATISFACTORY EXPLANATION ON THESE LINES WE DO NOT FIND IT TO BE A MERIT CASE TO CONDONE THE INORDINATE DELAY OF 2601 DAYS. ACCOR DINGLY WE DISMISS THE APPEAL IN LIMINE AS UNADMITTED. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISM ISSED. PRONOUNCED IN THE OPEN COURT ON 22 ND OCTOBER 2010. SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PVV/SPS VISAKHAPATNAM DATE: 22-10-2010 COPY TO 1 SHRI M. VENKATESWARA RAO C-1 ANATHA ENCLAVE SIK HAMANI CENTRE PRAJASAKTHINAGAR VIJAYAWADA 10. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 1(1) VIJAYAWADA 3 4. THE CIT VIJAYAWADA THE CIT(A) VIJAYAWADA 5 THE DR ITAT VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM