What did the Tribunal hold?

The Tribunal found no reason to condone the delay in filing the appeal. Consequently, the appeal was dismissed in limini.

The assessee filed an appeal before the ITAT with a delay of 76 days. The assessee's authorized representative stated that there were no reasons for the delay and no affidavit was filed to condone it.

What were the issues?

The primary issue was whether the delay in filing the appeal could be condoned in the absence of any valid reasons or supporting affidavit.

T.Vidya Sagar, Srikakulam vs ITO | 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 C. Subrahmanyam - FCA

For Respondent: Shri Deba Kumar Sonawal– CIT DR

Hearing: 08/01/2018

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 21/11/2014 for the Assessment Year 2011-12. 2. When this appeal is taken up for hearing, we find that there is a delay of 76 days in filing the appeal. When we asked, ld.Authorized Representative for the assessee has submitted that there are no reasons for filing the appeal with delay and also (T. Vidya Sagar)

submitted that assessee has not filed any affidavit to condone the delay.

In view of the above submission made by the ld. Authorized Representative for the assessee, there is no reason to condone the delay in filing the appeal belatedly, therefore, this appeal has to be dismissed in limini. Accordingly, this appeal is dismissed.

In the result, appeal filed by the assessee is dismissed. Order Pronounced in open Court on this 08th day of Jan., 2018. (D.S. SUNDER SINGH) Judicial Member Dated : 08th January, 2018. vr/- Copy to:

The Assessee - T. Vidya Sagar, P.No.4, Prasanthi Nagar Colony, Srikakulam.

The Revenue – ITO, Ward-1, Srikakulam.

The CIT-2, Visakhapatnam.

The CIT(A)-2, Visakhapatnam.

The D.R., Visakhapatnam.

Guard file. By order

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

T.VIDYA SAGAR,SRIKAKULAM vs. THE ITO, SRIKAKULAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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