What did the Tribunal hold?

The Tribunal held that the appeals could not be adjudicated due to the unexplained delay and defects. Therefore, the appeals were dismissed in limini.

The assessee filed appeals with a delay of 2 days and also had defects in the challan. The assessee's counsel could not provide any reasons to explain the delay or the defects.

What were the issues?

The primary issue was the maintainability of the appeals due to delay and defects in filing, without any valid explanation.

Somisetty Anjaneyulu, Guntur vs ACIT | ITAT Visakhapatnam 2018

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE

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

For Respondent: Shri P.S. Murthy – Sr.DR

Hearing: 22/02/2018

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. 278 to 281/VIZ/2016 (Asst. Year : 2003-04 to 2006-07) Somisetty Anjaneyulu, vs. ACIT, Circle-1(1), S/o Chimpiraiah, Guntur. Prop. Sri Anjaneya Cotton Traders, Guntur. PAN No. AGZPS 2101 B (Appellant) (Respondent)

Assessee by : Shri G.V.N. Hari – Advocate. Department By : Shri P.S. Murthy – Sr.DR Date of hearing : 22/02/2018. Date of pronouncement : 22/02/2018. O R D E R 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 29/01/2016 for the Assessment Years 2003-04 to 2006-07. 2. When these appeals are taken up hearing, we find that there is a delay of 2 days in filing these appeals and also there is a defect in challan also. When we questioned, ld. counsel for the assessee is not able to explain any reasons in respect of delay in

2 ITA No.278-281/VIZ/2016 (Somisetty Anjaneyulu)

filing the appeals and also defects in challan. Under these facts and circumstances of the case, we are of the opinion that these appeals cannot be adjudicated unless defects are cured. In view of the above, these appeals filed by the assessee are dismissed in limini. 3. In the result, all the appeals filed by the assessee are dismissed. Order Pronounced in open Court on this 22nd day of Feb., 2018.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 22nd February, 2018. vr/- Copy to: 1. The Assessee - Somisetty Anjaneyulu, S/o Chimpiraiah,Prop. Sri Anjaneya Cotton Traders, Guntur. 2. The Revenue – ACIT, Circle-1(1), Guntur. 3. The Pr.CIT, Guntur. 4. The CIT(A)-1, Guntur. 5. The D.R., Visakhapatnam. 6. Guard file. By order

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

SOMISETTY ANJANEYULU,GUNTUR vs. THE ACIT, GUNTUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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