What did the Tribunal hold?

The Tribunal noted that the appeal was barred by limitation and the assessee had applied for withdrawal without providing valid reasons. Since the Department did not object, the Tribunal decided to dismiss the appeal.

The assessee's appeal was filed beyond the prescribed limitation period by 254 days. The assessee sought condonation of delay but later filed an application for withdrawal of the appeal without substantiating the reasons for the delay.

What were the issues?

The primary issue was the condonation of delay in filing the appeal and the subsequent withdrawal application by the assessee.

Mogasali Venkata Rajya Lakshmi vs ITO | ITAT Visakhapatnam 2019

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLESmt. Mogasali Venkata Rajya vs.

For Appellant: Shri G.V.N. Hari – Advocate

For Respondent: Shri T.S.N. Murthy – CIT DR

Hearing: 25/09/2019

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 34/VIZ/2019 (Asst. Year : 2012-13) Smt. Mogasali Venkata Rajya vs. ITO, Ward-1(4), Lakshmi, D.No. 48-06-58, Visakhapatnam. Srinagar, Visakhapatnam. PAN No. AGVPM 7117 K (Appellant) (Respondent)

Assessee by : Shri G.V.N. Hari – Advocate. Department By : Shri T.S.N. Murthy – CIT DR

Date of hearing : 25/09/2019. Date of pronouncement : 27/09/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER

This appeal by the assessee is directed against the order of Principal Commissioner of Income Tax-1, Visakhapatnam, dated 21/03/2018 for the Assessment Year 2012-13. 2. This appeal is barred by limitation by 254 days. The assessee has filed an affidavit for condonation of delay. However, at the time of hearing, ld. counsel for the assessee has filed an application for withdrawal of the appeal, but has not substantiated reasons for the delay. Ld.DR has not raised any objection for

2 ITA Nos. 34/VIZ/2019 (Smt. Mogasali Venkata Rajya Lakshmi)

withdrawal of the appeal. Under these circumstances, we are of the opinion that the appeal filed by the assessee has to be dismissed in limini. Accordingly assessee’s appeal is dismissed in limini. 3. In the result, appeal filed by the assessee is dismissed in limini Order Pronounced in open Court on this 27th day of Sept., 2019.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated:27th September, 2019. vr/- Copy to: 1. The Assessee – Smt. Mogasali Venkata Rajya Lakshmi, D.No. 48-06-58, Srinagar, Visakhapatnam. 2. The Revenue – ITO, Ward-1(4), Visakhapatnam. 3. The Pr.CIT-1, Visakhapatnam. 4. The D.R., Visakhapatnam. 5. Guard file. By order

(VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Visakhapatnam.

MOGASALI VENKATA RAJYA LAKSHMI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(4), VISAKHAPATNAM

What did the Tribunal hold?

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