BROOKEFIELD INFRA PROJECTS PRIVATE LIMITED ( FORMERLY KNOWN AS YESOSRI CONSTRUCTIONS PRIVATE LIMITED),,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-3(3), , VIJAYAWADA
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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE
Per Shri Duvvuru RL Reddy, Judicial Member :
This appeal is filed by the assessee against the order of the Principal Commissioner of Income Tax (PCIT), Vijayawada vide order dated 19.03.2020, arising out of order passed u/s 143(3) r.w.s.147 of the Income Tax Act, 1961 (in short ‘Act’) dated 28.12.2017 for the Assessment Year (A.Y.) 2010-11 with the delay of 132 days. It is evident
2 I.T.A. No.189/Viz/2020, A.Y. 2010-11 Brookefield Infra Projects Pvt.Ltd, Vijayawada
from the records that the assessee neither appeared before the PCIT nor before the Tribunal and filed condonation petition. The Ld.PCIT dismissed the appeal of the assessee ex-parte and directed the AO to re- examine the issues and complete the assessment denovo in accordance with law. The assessee filed appeal before the Tribunal against the order of the Ld.PCIT with the delay of 132 days and defect memo was issued and served on the assessee. It is observed from the order sheet notings that neither the assessee nor his representative has appeared before the Tribunal even through video conferencing on 24.03.2021, 28.04.2021, 16.06.2021, 16.09.2021, 16.02.2022, 11.05.2022, 27.09.2022, 22.11.2022, 31.01.2023, 28.03.2023, 03.05.2023, 14.06.2023, 22.11.2023 and the case was adjourned on various occasions. This Tribunal has given ample opportunities to rectify the defects mentioned in the memo. Hence, we conclude that the assessee is not interested to prosecute it’s appeal and thus, we dismiss the appeal filed by the assessee in-limine, since the assessee has not rectified the defects.
In the result, appeal of the assessee is dismissed in-limine.
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Order pronounced in the open court on 5th December , 2023. (एस बालाकृष्णन) (दुव्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER Dated : 05.12.2023 L.Rama, SPS
आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Brookfield Infra Projects Private Ltd. , formerly known as Yesosri Constructions Pvt.Ltd), GF-1, Sri Sai Raghava Residency, 4th Road, Challasaninagar, Kannur, Vijayawada 2. रधजस्व/The Revenue – The Income Tax Officer, Ward-3(3), Vijayawada
The Principal Commissioner of Income Tax, Vijayawada 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 5..गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER
Sr. Private Secretary ITAT, Visakhapatnam
