What did the Tribunal hold?

The Tribunal dismissed the appeal as unadmitted due to being barred by limitation. Even on merits, the profit estimated by the CIT(A) was considered reasonable, and the assessee provided no grounds for reduction.

The assessee filed an appeal before the ITAT which was barred by limitation by three days. No petition for condonation of delay was filed. The assessee also did not appear for the hearing.

What were the issues?

Whether an appeal barred by limitation, without a condonation petition, can be admitted. Whether the profit estimation by the CIT(A) was justified.

Shekar Chepyala, Gajwel vs ITO | ITAT Hyderabad 2018

Income Tax Appellate Tribunal, HYDERABAD BENCHES “A” SMC BENCH: HYDERABAD

Before: SHRI D. MANMOHAN

Hearing: 28.06.2018Pronounced: 28.06.2018

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” SMC BENCH: HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT ITA. No.05/Hyd/2018 Assessment Year: 2014-2015 Sri Shekar Chepyala, vs. Income Tax Officer, 4-187/1, Indira Ward-1, Priyadarshini Nagar, Siddipet. Gajwel-502278, Telangana. PAN: AFUPC 6068 H (Appellant) (Respondent) For Assessee: None For Revenue : Smt. B. Vishnu Priya, DR Date of Hearing : 28.06.2018 Date of Pronouncement : 28.06.2018 ORDER PER D. MANMOHAN, VP. This is an appeal filed by the assessee and it pertains to Assessment Year 2014-2015. Though the appeal was posted from time- to-time, none appeared for the assessee. Eventhough notice was sent by Registered Post, there is no response from the assessee. Under these circumstances, I proceed to dispose of the appeal ex-parte, qua the assessee.

At the outset, it may be noticed that the appeal filed by the assessee is barred by limitation by three days. No petition was filed seeking condonation of delay either along with Form No.36 or thereafter. Under these circumstances, I dismiss the appeal as unadmitted on the ground that the appeal is barred by limitation.

Even otherwise, the profit estimated by the CIT (A) is reasonable in the circumstances of the case and the assessee has not furnished

any specific reasons (no paper book is filed) to highlight that the profit estimated by the Ld. CIT(A) deserves to be reduced further. Under these circumstances, the appeal filed by the assessee is dismissed. Pronounced accordingly in the open court on 28th June, 2018.

Sd/- (D. MANMOHAN) VICE PRESIDENT Hyderabad, Dated: 28th June, 2018.

OKK, Sr.PS Copy to

Sri Shekar Chepyala, 4-187/1, Indira Priyadarshini Nagar, Gajwel-502278, Telangana. 2. Income Tax Officer, Ward-1, Siddipet. 3. CIT(A)-7, Hyderabad. 4. Pr. CIT-7, Hyderabad. 5. DR, ITAT, Hyderabad. 6. Guard File

SHEKAR CHEPYALA,GAJWEL vs. INCOME TAX OFFICER, WARD-1, SIDDIPET

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments