KOLLURU LIQUOR SYNDICATE (AOP),GUNTUR DISTRICT vs. ACIT, CIRCLE-1(1), GUNTUR
What did the Tribunal hold?
The Tribunal held that the assessee was not interested in pursuing the appeals due to the inordinate delay and non-appearance. Therefore, the appeals were dismissed in limine.
What were the facts?
The assessee filed appeals with a significant delay of 663 days without any application for condonation. The assessee also failed to appear for multiple hearing dates.
What were the issues?
The primary issue was the dismissal of appeals due to a substantial delay and the assessee's failure to prosecute the case.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE
PER V. DURGA RAO, JUDICIAL MEMBER
These appeals by the assessee are directed against the separate orders of Commissioner of Income Tax (Appeals)-1, Guntur, all dated 30/11/2015 for the Assessment Years 1999-2000 to 2001-02. 2. None appeared on behalf of the assessee. Even in earlier occasions, these appeals were posted for hearing on 04/01/2018, 21/02/2018, 27/03/2018 and 12/07/2018, none appeared on behalf of the assessee. We noticed from all these appeals that 2 ITA No.536-538 /VIZ/2017 (M/s. Kolluru Liquor Syndicate (AOP)
there is a delay of 663 days in filing of these appeals. The assessee has not filed any application for condonation of delay. Under the a
The order continues below.
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