ANAND KUMAR ADARI,VISAKHAPATNAM vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE-2 , VISAKHAPATNAM

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ITA 232/VIZ/2021Status: DisposedITAT Visakhapatnam28 May 2024AY 2010-11Bench: SHRI DUVVURU RL REDDY, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN, HON’BLE (Accountant Member)7 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that 'miscommunication' is not a sufficient cause to condone such a significant delay. The Tribunal emphasized the lack of due diligence and negligence on the part of the assessee.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 775 days. The assessee attributed the delay to miscommunication with their Chartered Accountant.

What were the issues?

Whether the delay in filing the appeal can be condoned based on the reasons provided by the assessee, considering the inordinate delay and lack of sufficient cause.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE

Hearing: 08/05/2024

आदेश की प्रतिलिपि अग्रेपिि/Copy of the order forwarded to:- 1. निर्धाररती/ The Assessee – Anand Kumar Adari, 5th Floor, Pragathi Royal Apartments, Facor Layout, Visakhapatnam, Andhra Pradesh – 530004. 2. रधजस्व/The Revenue –Joint Commissioner of Income Tax (OSD), Central Circle-2, Visakhaptnam, Andhra Pradesh – 530017.

7 3. The Principal Commissioner of Income Tax, 4.आयकर आयुक्त (अपील)/ The Commissioner of Income Tax (Appeals), 5. ववभधगीय प्रनतनिधर्, आयकर अपीलीय अधर्करण, ववशधखधपटणम/ DR, ITAT, Visakhapatnam 6.गधर्ा फ़धईल / Guard file आदेशधिुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

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