What did the Tribunal hold?

The Tribunal held that the reasons provided by the assessee do not constitute a 'reasonable/sufficient cause' for the inordinate delay. Consequently, the condonation of delay was rejected.

The assessee filed an appeal before the ITAT with a delay of 673 days. The assessee sought condonation of delay citing reasons like the tax consultant's age, health issues of his son, and COVID-19 related disruptions.

What were the issues?

Whether the delay of 673 days in filing the appeal before the ITAT can be condoned based on the reasons provided by the assessee.

Potluri Venkata Nageswara Rao… vs ITO | ITAT Visakhapatnam 2022

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

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

Hearing: 09/06/2022

आदेश की प्रतिलिपि अग्रेपिि/Copy of the order forwarded to:- ननधधाररती/ The Assessee – Potluri Venkata Nageswara Rao (HUF), 1. 3/226, Brahmaiah Residency, Gandhi Bomma Centre, Kanuru, Vijayawada-520007. रधजस्व/The Revenue – Income Tax Officer, 40-6-15, Near Hotel Sree 2. Square Mogulrajapuram, Tikkle Road, 1st Lane, Vijayawada, Andhra Pradesh – 520001. 3. The Principal Commissioner of Income Tax, Vijayawada. आयकर आयुक्त ( अऩीऱ)/ The Commissioner of Income Tax (Appeals), 4. Vijayawada. ववभधगीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, ववशधखधऩटणम/ DR, ITAT, 5. Visakhapatnam गधर्ा फ़धईऱ / Guard file 6.

आदेशधनुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

POTLURI VENKATA NAGESWARA RAO,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(4), VIJAYAWADA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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