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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ITA 189/VIZ/2020Status: DisposedITAT Visakhapatnam05 December 2023AY 2010-11Bench: SHRI DUVVURU RL REDDY, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN, HON’BLE (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal in-limine because the assessee failed to prosecute the appeal and rectify the defects. The Tribunal noted that the assessee was not interested in pursuing the matter.

What were the facts?

The assessee filed an appeal before the PCIT which was dismissed ex-parte. The assessee then filed an appeal before the ITAT with a delay, but failed to appear or rectify defects despite multiple opportunities. The assessee also did not appear before the PCIT.

What were the issues?

Whether the appeal should be dismissed due to the assessee's failure to appear and prosecute the appeal. The issue also relates to the PCIT's ex-parte dismissal of the assessee's appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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: 22.11.2023Pronounced: 05.12.2023

अपीलधथी की ओर से/ Appellant by : None प्रत्यधथी की ओर से / Respondent by : Dr.Satyasai Rath, CIT(DR) सुनवधई की तधरीख / Date of Hearing : 22.11.2023 घोर्णध की तधरीख/Date of Pronouncement : 05.12.2023 आदेश /O R D E R 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 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.

2.

In the result, appeal of the assessee is dismissed in-limine.

Brookefield Infra Projects Pvt.Ltd, Vijayawada

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

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