MERIDIAN PROMOTERS P. LTD. Vs. DEPUTY COMMISSIONER OF INCOME TAX
HIGH COURT OF ANDHRA PRADESH
Meridian Promoters P. Ltd.
DEPUTY COMMISSIONER OF INCOME TAX
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M.SEETHARAMA MURTI, J. -
(1.)This appeal, under Section 260A of the Income Tax Act, 1961, is directed against the order, dated 26.12.2018, in ITA. no. 449/VIZ/2017, passed by the Income Tax Appellate Tribunal, Visakhapatnam "SMC " Bench, Visakhapatnam.
(2.)We have heard the submissions of Sri Bendi Raviteja, learned counsel, appearing for the appellant; and, of Ms. M. Kiranmayee, learned standing counsel appearing for the respondent. We have perused the material record.
(3.)The facts, which lead to the filing of this appeal, are as follows: The appellant is company engaged in the business of construction works. It filed its original return of income for the assessment year 2008-09, on 07.10.2008. The case was taken up for scrutiny. Notice under Section 143(2) of the Income Tax Act, 1961 ['the Act', for short] was first issued. Subsequently, notice under Section 142(1) of the Act was issued. Ultimately, the respondent had disallowed Rs. 37,23,478/- inter alia for the reason that the appellant had not produced sufficient information and/or the information produced by the appellant is not acceptable. When the appellant submitted the vouchers for the said amount claimed by the appellant, the respondent rejected the same assigning a reason that the vouchers are self made vouchers and/or are defective in nature. The total demand payable by the appellant was determined at Rs. 15,48,816/-. The computation of the same has been reflected in the assessment order, dated 30.12.2010, passed by the respondent. Aggrieved of the same, the appellant preferred an appeal before the Commissioner of Income Tax (Appeal) in ITA. no. 0782/CC-2, Vizag/CIT(A)-I/20-11. However, the said appeal was dismissed confirming the order of the respondent. Aggrieved thereof, the appellant filed an appeal before the Income Tax Appellate Tribunal ['Tribunal', for short] in ITA. no. 449/Viz/2017 with a delay of 1632 days. The appellant also filed an application, supported by an affidavit, for condonation of the delay explaining therein the reasons for the delay. The Tribunal by the order, dated 26.12.2018, which is impugned in this appeal dismissed the appellant's appeal on the ground of delay without going into the merits of the matter. Therefore, the appellant - assessee has no opportunity to establish his case on merits. Aggrieved thereof, the present appeal is filed.
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