What did the Tribunal hold?

The Tribunal held that the reasons provided by the assessee were not sufficient cause to condone the delay. The assessee failed to properly explain the delay.

The assessee filed an appeal with a delay of 395 days, citing illness and shifting of residence as reasons. The assessee provided medical certificates for bronchial asthma but could not provide details about treatment or shifting of residence.

What were the issues?

Whether the delay in filing the appeal was sufficiently explained by the assessee to warrant condonation.

Thota Siva Naga Bhagy Lakshmi… vs CIT | ITAT Visakhapatnam 2018

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

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

For Respondent: Shri Deba K. Sonawal, CIT DR

Hearing: 08/05/2018

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. 323/VIZ/2016 (Asst. Year : 2011-12) Smt. Thota Siva Naga Bhagya vs. CIT, Vijayawada. Lakshmi, D.No. 77-87/1-8, Prasanthi Nagar, Payaka Puram, Vijayawada. PAN No. ADXPT 3823 A (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari, Advocate. Department By : Shri Deba K. Sonawal, CIT DR Date of hearing : 08/05/2018. Date of pronouncement : 18/05/2018. 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, Vijayawada, dated 25/03/2015 for the Assessment Year 2011-12. 2. There is a delay of 395 days in filing this appeal. The assessee has filed an affidavit, wherein it has been stated that she is not able to take steps to file the appeal due to illness beyond her physical or mental ability and also stated that family has been shifted to another address and prayed that delay may be

2 ITA No.323/VIZ/2016 (Thota Siva Naga Bhagya Lakshmi)

condoned. In support of her contention, self certified xerox of medical certificates issued by the Civil Assistant Surgeon, Government Hospital, Vijayawada have been filed, wherein it has been certified that assessee was suffering from ‘bronchial asthma’ and advised complete rest and treatment. On being query by the Bench whether assessee was able to move or not for carrying business activities during the said period and what was the treatment taken, ld. counsel expressed his inability to answer. The assessee has also not filed any documents with regard to treatment taken by her during the period 20/01/2014 to 19/01/2015 and also nothing on record for shifting the house to a different address. We, therefore, considering the affidavit and also the medical certificate, are of the opinion that it is not a sufficient cause to condone the delay and the assessee is also not explained the delay properly. Therefore, we are of the opinion that it is not a fit case to condone the delay. Accordingly, application for condonation of delay filed by the assessee is dismissed. In view of the dismissal of condonation of delay application, the appeal filed by the assessee is also dismissed in limini.

3 ITA No.323/VIZ/2016 (Thota Siva Naga Bhagya Lakshmi)

In the result, appeal filed by the assessee is dismissed. Order Pronounced in open Court on this 18th day of May, 2018.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 18th May, 2018. vr/- Copy to: 1. The Assessee - Smt. Thota Siva Naga Bhagya Lakshmi, D.No. 77-87/1-8, Prasanthi Nagar, Payaka Puram, Vijayawada. 2. The Revenue – CIT, Vijayawada. 3. The D.R., Visakhapatnam. 4. Guard file. By order

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

THOTA SIVA NAGA BHAGY LAKSHMI,VIJAYAWADA vs. THE CIT, VIJAYAWADA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments