Income Tax Appellate Tribunal - Hyderabad
Pennar Aqua Exports Ltd., Sec'Bad, ... vs Dcit, Circle-16(2), Hyd, Hyderabad on 13 February, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES "B" BENCH: HYDERABAD
BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER
AND
SHRI V. DURGA RAO, JUDICIAL MEMBER
ITA. No.1357/Hyd/2015
Assessment Year:1994-1995
Potis Power Projects Limited vs. Dy. Commissioner of Income
(Formerly known as Pennar Aqua Tax, Circle-16(2),
Exports Ltd) Hyderabad.
Plot No.172, Road No.8,
Dhanalakshmi Colony,
Mahendra Hills, East
Maredpally, Secunderabad.
PAN: AABCP 3821 G
(Appellant) (Respondent)
For Assessee: Shri S. Rama Rao
For Revenue : Smt. N. Swapna, DR
Date of Hearing : 13.02.2018
Date of Pronouncement : 13.02.2018
ORDER
PER V. DURGA RAO, JM.
This appeal filed by the assessee is directed against the order passed by Ld. CIT(A)-4, Hyderabad and it pertains to A.Y. 1994-1995.
2. There was a delay of 21 days in filing the appeal before the Tribunal. When the Bench asked the Ld Counsel for the assessee to give reasons for not filing the appeal within the prescribed time limit, he could not explain 'sufficient cause' to condone the delay. Considering the lack of 'sufficient and reasonable cause' for the delay in filing the appeal before the Tribunal, we are of the opinion, this is not 2 a fit case to condone delay. Accordingly, this appeal filed by the assessee is dismissed in limine.
3. So far as the merits of the case is concerned, we find that the issue raised before the Tribunal was already considered by the co-ordinate Bench of the Tribunal in the assessee's own case for the very same assessment year in ITA No.1864/Hyd/2011 vide order dated 20.12.2012. Subsequently, in pursuance to the above order of the Tribunal, the A.O. has passed consequential order on which the assessee carried the matter in appeal before the Ld. CIT(A), who dismissed the appeal on merits. In fact, the appeal itself is not maintainable. In view of the above, the appeal filed by the assessee is dismissed as not maintainable.
4. In the result, appeal filed by the assessee is dismissed.
Order pronounced in the open court on 13th February, 2018 Sd/- Sd/-
(B. RAMAKOTAIAH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 13th February, 2018. OKK, Sr.PS Copy to
1. Sri S. Rama Rao, Advocate, Flat No.102, Shriya's Elegance, 3-6-643, street No.9, Himayat Nagar, Hyderabad.
2. DCIT, Circle-16(2), Income Tax Towers, A.C. Guards, Hyderabad.
3. CIT (A), Hyderabad.
4. Pr. CIT-4, Hyderabad.
5. DR, ITAT, Hyderabad.
6. Guard File