Tangudu Srinivasa Rao, , Narasannapeta V. The Income Tax Officer, Ward-1, Srikakulam

ITA 162/VIZ/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2873 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL
• Keywords: Condonation of delay; Ignorance of law

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER . / I . T .A.NO. 162 /VIZ/201 9 ( / ASSESSMENT YEAR : 20 1 1 - 1 2 ) SHRI TANGUDU SRINIVASA RAO PROP : PYDITHALLI WINES SHOP NO.2, WARD NO.19 NARASANNAPETA SRIKAKULAM DIST. [PAN :A DDPT9746J ] VS. INCOME TAX OFFICER WARD - 1 SRIKAKULAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI C.SUBRAHMANYAM, AR / RESPONDENT BY : S HRI D.K.SONOWAL , CIT DR / DATE OF HEARING : 1 3 . 0 6 . 201 9 / DATE OF PRONOUNCEMENT : 14 .06 . 201 9 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 2, VISAKHAPATNAM VIDE ITA NO.0003/2014 - 15/ITO/W - 1, SKL/2015 - 16 DATED 24.06.2015 FOR THE A.Y.2011 - 12. 2 I.T.A. NO . 162 /VIZ/201 9 SHRI TANGUDU SRINIVASA RAO, SRIKAKULAM 2. IN THIS CASE, THERE WAS A DELAY OF 1304 DAYS IN FILING THE APPEAL BEFORE THIS TRIBUNAL. THE ASSESSEE HAS FILED PETITION FOR CONDONATION OF DELAY STATING THAT HE IS UNEDUCATED AND NOT AWARE OF THE LEGAL PROCEEDINGS AND THE COUNSELS HAVE NOT GUIDED HIM PROPERLY. THEREFORE, REQUESTED TO CONDONE T HE DELAY. 3. ON THE OTHER HAND, THE LD.DR STRONGLY OPPOSED FOR CONDONING THE DELAY AND ARGUED THAT THE ASSESSEE HAS NOT FURNISHED ANY EVIDENCE TO SUPPORT THAT THE COUNSELS HAVE NOT GUIDED HIM AND THEREFORE THERE IS NO CASE FOR CONDONATION OF DELAY, HENCE REQUESTED TO REJECT THE SAME. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL PLACED ON RECORD. THE ASSESSEE HAS REQUESTED FOR CONDONATION OF DELAY STATING THAT HE IS IGNORANT OF TAX LAWS AND WAS NOT GUIDED BY THE COUNSELS WHO APPEARED BEFORE THE LD.CIT(A). FOR THE SAKE OF CLARITY AND CONVENIENCE, WE EXTRACT THE SUBMISSIONS MADE BY THE ASSESSEE FOR CONDONING THE DELAY AS FOLLOWS : I AM AN INDIVIDUAL AND GOT LICENSE FOR THE FIRST TIME TO RUN THE INDIAN MADE FOREIGN LIQUOR (IMFL) BUSINESS. I FILED MY RETURN OF INCOME FOR THE IMPUGNED ASST. YEAR DECLARING TOTAL INCOME OF RS. 3,51,930/ - THROUGH E - FILING AND INCOME WAS ASSESSED FOR RS.48,87,874/ - . THIS ORDER WAS CHALLENGED BEFORE CIT(A), ON THE ADVICE OF MY REGULAR CHARTERED ACCOUNTANT WHEREIN TH E RESPECTED CIT(A) GRANTED PARTIAL RELIEF. THE APPELLATE ORDER WAS RECEIVED IN THE MONTH OF JULY, 2015. AS I WAS UNEDUCATED AND STUDIED UP TO 7 T H CLASS AND HAVING DISCONTINUED THE BUSINESS BY JULY 2012 I DID NOT HAVE THE KNOWLEDGE TO UNDERSTAND THE CONSEQU ENCES AND SO ALSO I WAS UNDER THE BONA FIDE IMPRESSION THAT THE 3 I.T.A. NO . 162 /VIZ/201 9 SHRI TANGUDU SRINIVASA RAO, SRIKAKULAM MATTER HAS COME TO AN END AND I DID NOT CONSULT MY REGULAR AUDITOR OR THE COUNSEL IN THIS REGARD. WHEREAS, SOMETIME IN THE MONTH OF MARCH,2019 WHEN I WAS PRESSURIZED FOR PAYMENT OF TAXES AND O N ENQUIRY WITH SOME OTHER SHOP OWNERS I APPROACHED SHRI. V.RAMARAO, CHARTERED ACCOUNTANT, WHO INFORMED THAT THERE IS TAX LIABILITY AFTER PARTIAL RELIEF GRANTED BY CIT(A). WHEN I TOLD HIM THAT ALL THIS WHILE I WAS UNDER THE IMPRESSION THAT THE MATTER HAS CO ME TO AN END AND FURTHER INFORMED THAT THE COUNSEL WHO APPEARED BEFORE CIT(A) HAS ALSO NOT GUIDED ME TO FILE FURTHER APPEAL. AT THIS POINT MY CHARTERED ACCOUNTANT V.RAMARAO SUGGESTED TO APPROACH SHRI C. SUBRAHMANYAM, CHARTERED ACCOUNTANT, VISAKHAPATNAM FOR FURTHER COURSE OF ACTION AND ON BEING APPROACHED I WAS INFORMED THAT THERE IS HUGE DELAY, IF THE APPEAL IS TO BE FILED. I NARRATED TO HIM THE EVENTS AND REQUESTED HIM TO DO THE NEEDFUL AND FILE THE APPEAL, ACCORDINGLY, THE APPEAL WAS FILED ON DT.10.042019 WITH A DELAY OF 1304 DAYS, I STATE HEREWITH THAT AS I AM AN ILLITERATE, IGNORANT OF TAX LAW, FURTHER I WAS NOT GUIDED BY MY COUNSEL, WHO APPEARED BEFORE THE RESPECTED CIT(A), THAT APPEAL COULD BE FILED BEFORE HON'BLE ITAT IF THERE IS ANY GRIEVANCE, ALL THESE HAVE LEAD TO DELAY IN FILING THIS APPEAL BY 1304 DAYS. 4.1. THE ASSESSEE IS ENGAGED IN THE BUSINESS OF IMFL BUSINESS AND REPRESENTED BY A QUALIFIED CHARTERED ACCOUNTANT BEFORE THE AO. IN THE APPEAL BEFORE THE LD.CIT(A), THE CASE WAS ALSO REPRESENT ED BY THE COUNSEL OF THE ASSESSEE AND THE APPEAL WAS ALLOWED PARTLY. HAVING ASSISTED BY THE COUNSEL S , THE ASSESSEE CANNOT PLEAD THE IGNORANCE AND IGNORANCE OF LAW IS INEXCUSABLE . THE ASSESSEE ALSO DID NOT FILE ANY AFFIDAVIT FROM THE COUNSELS WHO HAVE MIS GUIDED HIM IN FILING THE APPEAL. THE SUBMISSION OF THE ASSESSEE IN THE PETITION IS VERY VAGUE AND GENERAL IN NATURE. THE ASSESSEE IS REQUIRED TO EXPLAIN THE DELAY DAY WISE AND THE ASSESSEE DID NOT EXPLAIN THE SAME. THEREFORE, WE DO NOT FIND ANY MERIT IN T HE REASONS GIVEN BY THE 4 I.T.A. NO . 162 /VIZ/201 9 SHRI TANGUDU SRINIVASA RAO, SRIKAKULAM ASSESSEE FOR CONDONING THE DELAY AND ACCORDINGLY, THE ASSESSEES REQUEST FOR CONDONING THE DELAY IS REJECTED AND THE APPEAL IS DISMISSED IN LIMINE. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONO UNCED IN THE OPEN COURT ON 14 TH JUNE 2019. SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 14 . 06.2019 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1. / THE ASSESSEE - SHRI TANGUDU SRINIVASA RAO, PROP : PYDITHALLI WINES, SHOP NO.2, WARD NO.19, NARASANNAPETA, SRIKAKULAM DIST. 2. / THE REVENUE INCOME TAX OFFICER, WARD - 1, SRIKAKULAM 3. THE COMMISSIONER OF INCOME TAX - 2 , VISAKHAPATNAM 4. THE COMMISSIONER OF TAX (APPEALS) - 2 , VISAKHAPATNAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM