IN INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES : HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA.No.963/Hyd/2013 Assessment Year 2009-2010 Mr. Gurijala Srinivas Goud Asst. Commissioner of Ramachandrapuram, vs. Income Tax, Central Circle-1, Medak District. Hyderabad. PAN AKEPG1515C (Appellant) (Respondent) For Assessee : Mr. P. Raviseshagiri Rao For Revenue : Mr. A. Sitarama Rao Date of Hearing : 22.09.2016 Date of Pronouncement : 22.09.2016 ORDER PER D. MANMOHAN, V.P. This appeal by assessee is directed against order passed by CIT(A)-I, Hyderabad and it pertains to A.Y. 2009-2010. 2. case was adjourned from time to time right from 2013 onwards and in fact on 13.10.2014, at request of assessee, appeal was adjourned to 23.02.2015 as last opportunity and despite such last opportunity and awarding of cost thereof, assessee did not appear, either on ground that he was proceeding on pilgrimage to Tirupati or Counsel was yet to gather copy of purchase deed of agricultural land etc., and finally case was posted for hearing on 22.09.2016 on which date Shri P. Raviseshagiri Rao appeared for assessee and submitted that Shri S. Rama Rao, Counsel for assessee seeks to withdraw his vakalat and message was already 2 ITA.No.963/Hyd/2013 Mr. Girijala Srinivas Goud, Ramachandrapuram, Medak District. sent to assessee but till date assessee has not responded. Shri P. Raviseshagiri Rao submitted that he is representing on behalf of Shri S. Rama Rao and he is prepared to make statement that Shri S. Rama Rao would like to withdraw his Power of Attorney and also submitted that information was already passed-on to assessee. We, therefore, proceed to dispose of appeal ex-parte, qua assessee, since except Counsel who seeks to withdraw his Power of Attorney, none appeared on behalf of assessee. 3. At outset, it may be noticed that appeal is time barred by 136 days. Assessee filed petition for condonation of delay along with affidavit. In petition it was stated that order of CIT(A) having been communicated to assessee on 27.11.2012. appeal ought to have been filed before end of January, 2012 whereas appeal was filed on 11.06.2013 on account of his ill-health. It was submitted that at end of January, 2013 assessee suffered serious set back in his health due to acute diabetics. Since Chartered Accountant to whom matter was entrusted to appear before CIT(A) did not represent before CIT(A), assessee contemplated to engage another Counsel before Tribunal but in meantime, he fell sick and advised complete bed rest and he was confined to home till end of May, 2013 and thereafter, appeal was filed on 11.06.2013 resulting in delay of 136 days. Since it was vague explanation, Learned Counsel for assessee, was called-upon to furnish medical certificate and reasons for delay between concerned dates i.e., May to 11th June, 2013. However, no such details could be filed till date. Under these circumstances, we are of view that delay in filing 3 ITA.No.963/Hyd/2013 Mr. Girijala Srinivas Goud, Ramachandrapuram, Medak District. appeal is not supported by sufficient cause and therefore, we dismiss appeal as barred by limitation. 4. Even otherwise, as per Rule 18(6) of Appellate Tribunal Rules, any document which was filed by assessee can be taken into consideration as part of record only when they were referred to or relied upon by parties whereas in instant case, none appeared for assessee and therefore, we cannot take into consideration paper book filed by assessee. Sans paper book there is nothing on record to support stand taken by assessee before us. In otherwords, there is no evidence to show that CIT(A) has not given proper opportunity and there is no evidence on record to suggest that capital gains determined by Assessing Officer as well as CIT(A) is not in accordance with law. At any rate, since appeal is dismissed as un-admitted on ground that appeal is barred by limitation, we do not find any need to discuss merits of additions/disallowances. 5. In result, appeal filed by assessee is dismissed. Order pronounced in open Court on 22.09.2016. Sd/- Sd/- (S.Rifaur Rahman) (D.Manmohan) Accountant Member. Vice President Hyderabad, Dated 22nd September, 2016 VBP/- 4 ITA.No.963/Hyd/2013 Mr. Girijala Srinivas Goud, Ramachandrapuram, Medak District. Copy to: 1. Mr. Girijala Srinivas Goud, 12-124, Srinivas Nagar Colony, Ramachandrapuram, Medak District. C/o. Shri S. Rama Rao, Advocate, Flat No.102, Shriya s Elegance, H.No.3-6-643, Street No.9, Himayatnagar, Hyderabad 500 029. 2. Asst. Commissioner of Income Tax, Central Circle-1, Hyderabad. 3. CIT(A)-I, Hyderabad. 4. Commissioner of Income Tax (Central), Hyderabad 5. Departmental Representative ITAT, Bench, Hyderabad 6. Guard File. Gurijala Srinivas Goud v. Asst. Commissioner of Income-tax, Central Circle-1, Hyderabad