What did the Tribunal hold?

The Tribunal found the assessee's explanation for the delay to be insufficient. Consequently, the Tribunal dismissed the appeal without delving into the merits of the case.

The assessee filed an appeal before the ITAT with a significant delay of 1324 days. The assessee attributed the delay to being uneducated and only learning about the ITAT appeal process after consulting a Chartered Accountant.

What were the issues?

The primary issue was whether the delay in filing the appeal could be condoned based on the explanation provided by the assessee.

Korada Sujatha, Srikakulam 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. Korada Sujatha, vs.

For Appellant: Shri C. Subrahmanyam, FCA

For Respondent: Shri D.V. Subba Rao, Sr.DR

Hearing: 21/07/2019

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. 235/VIZ/2019 (Asst. Year : 2011-12) Smt. Korada Sujatha, vs. ITO, Ward-2, W/o K.V. Ramachandra Rao, Srikakulam. Kalivarapupeta Village, Narasannapeta, Srikakulam District. PAN No. ASDPK 5752 D (Appellant) (Respondent)

Assessee by : Shri C. Subrahmanyam, FCA. Department By : Shri D.V. Subba Rao, Sr.DR

Date of hearing : 21/07/2019. Date of pronouncement : 19/07/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-2, Visakhapatnam, dated 24/06/2015 for the Assessment Year 2011-12. 2. There is a delay of 1324 days in filing the appeal. The assessee has filed a condonation application, wherein she stated that she is uneducated person and after approaching the CA, she

2 ITA No.235/VIZ/2019 (Smt. Korada Sujatha) came to know that appeal has to be filed before the ITAT, therefore there is a delay. 3. We find that the above explanation given by the assessee is not sufficient cause to condone the huge delay of 1324 days, therefore, this appeal deserves to be dismissed. Accordingly, dismissed in limine. 4. In the result, appeal filed by the assessee is dismissed in limine. Order Pronounced in open Court on this 19th day of July, 2019.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated: 19th July, 2019. vr/- Copy to: 1. The Assessee – Smt. Korada Sujatha, W/o K.V. Ramachandra Rao, Kalivarapupeta Village, Narasannapeta, Srikakulam District. 2. The Revenue – ITO, Ward-2, Srikakulam. 3. The CIT-2, Visakhapatnam. 4. The CIT(A)-2, Visakhapatnam. 5. The D.R., Visakhapatnam. 6. Guard file. By order

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

KORADA SUJATHA,SRIKAKULAM vs. THE INCOME TAX OFFICER, WARD-2, SRIKAKULAM

What did the Tribunal hold?

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