SRI VIJAYA VISAKHA MILK PRODUCERS CO LTD,VISAKHAPATNAM vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE -2, VISAKHAPATNAM

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ITA 233/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' alone is not a sufficient cause to condone such a significant delay. They found no due diligence 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 was due to a sufficient cause, and if the Tribunal should condone the inordinate delay.

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 – M/s. Sri Vijaya Visakha Milk Producers Co. Ltd, D.No.1, Visakha Dairy Building, Opp. BHEL, Akkireddypalem, Visakhapatnam, Andhra Pradesh – 530012.

7 2. रधजस्व/The Revenue – Joint Commissioner of Income Tax (OSD), Central Circle-2, Visakhapatnam, Andhra Pradesh – 530017. 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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