GUNTI SURESH KUMAR,HYDERABAD V. ITO., WARD-12(1), HYDERABAD

ITA 102/HYD/2025

AI Insights

The case involves an appeal by Gunti Suresh Kumar against the order of the CIT (A)/Addl./JCIT(A)-3 Mumbai for the assessment year 2013-14. The primary issue in the appeal was the delay in filing the appeal before the CIT (A), which was found to be 2014 days late. The assessee provided an affidavit explaining the delay, but the CIT (A) dismissed the appeal due to the inordinate delay, citing lack of sufficient reasons. The Tribunal, after hearing arguments from both the assessee's representative and the Departmental Representative, agreed with the CIT (A)'s decision and dismissed the appeal, emphasizing the importance of adhering to statutory timelines in filing appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398064 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SAI KUMAR
• Keywords: Condonation of delay; Reasonable cause

Judgement Text

" ITA No 102 of 2025 Gunti Suresh Kumar Page 1 of 8 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.102/Hyd/2025 (िनधाŊरण वषŊ/Assessment Year: 2013-14) Shri Gunti Suresh Kumar Hyderabad PAN:BYKPS6071G Vs. Income Tax Officer Ward 12(1) Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Shri Sai Kumar, CA राज̾ व Ȫारा/Revenue by:: Dr. Sachin Kumar, DR सुनवाई की तारीख/Date of hearing: 04/06/2025 घोषणा की तारीख/Pronouncement: 06/06/2025 आदेश/ORDER Per Vijay Pal Rao, Vice President This appeal filed by the assessee is directed against the order dated 29/10/2024 of the learned CIT (A)/Addl./JCIT(A)- 3 Mumbai, for the A.Y.2013-14. 2. There is a delay of 25 days in filing the present appeal. The assessee has filed an application for condonation of delay which is supported by an affidavit by the assessee. ITA No 102 of 2025 Gunti Suresh Kumar Page 2 of 8 3. We have heard the learned AR as well as the learned DR for condonation of delay and perused the contends in the affidavit filed by the assessee. The assessee has explained the cause of delay of 25 days in filing the present appeal in para 2 to 4 of the affidavit as under: 3. Accordingly, by considering the reasons as explained by the assessee for delay of 25 days in filing the present appeal and taking a lenient view, we condone the said delay in filing the appeal. ITA No 102 of 2025 Gunti Suresh Kumar Page 3 of 8 4. The assessee has raised the following grounds of appeal: 5. We have heard the learned AR as well as the learned DR and carefully perused the impugned order passed by the learned CIT (A). There was a delay of 2014 days in filing the appeal before the learned CIT (A) and consequently, the appeal of the assessee was dismissed by the learned CIT (A) as not maintainable being barred by limitation. The learned AR of the assessee has reiterated its contention as raised before the learned ITA No 102 of 2025 Gunti Suresh Kumar Page 4 of 8 CIT (A) which are reproduced in para 6 of the impugned order as under: ITA No 102 of 2025 Gunti Suresh Kumar Page 5 of 8 6. The assessee has not explained any reason much less the sufficient reasons for such inordinate delay of around six years in filing the appeal before the learned CIT (A). The learned CIT (A) has dismissed the appeal of the assessee in para 7.1 to 7.5 as under: ITA No 102 of 2025 Gunti Suresh Kumar Page 6 of 8 ITA No 102 of 2025 Gunti Suresh Kumar Page 7 of 8 7. In the absence of any reasonable cause to justify such an inordinate delay of 2014 days in filing the appeal before the learned CIT (A), the prayer of the assessee is not acceptable because of unsatisfactory and unjustified reasons for such delay. Accordingly, we do not find any error or illegality in the impugned order of the learned CIT (A) in dismissing the appeal of the assessee being barred by limitation. 8. In the result, appeal filed by the assessee is dismissed. Order pronounced in the Open Court on 6th June, 2025. Sd/- Sd/- (MANJUNATHA, G.) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE-PRESIDENT Hyderabad, dated 6th June, 2025 Vinodan/sps ITA No 102 of 2025 Gunti Suresh Kumar Page 8 of 8 Copy to: S.No Addresses 1 Shri Gunti Suresh Kumar, LIG-874, Ramachandrapuram, BHEL 502032, Telangana 2 Income Tax Officer Ward 12(1) Aayakar Bhavan, Opp: LB Stadium, Basheerbagh, Hyderabad 500004 Telangana 3 Pr. CIT - Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order "