Peravala Venkata Nageswara Rao, Machilipatnam V. The Income Tax Officer, Ward-1, , Machilipatnam

ITA 172/VIZ/2020

AI Insights

The case involves appeals filed by Peravala Venkata Nageswara Rao against the orders of the Commissioner of Income Tax (Appeals), Vijayawada, concerning the assessment years 2011-12 to 2013-14. The appeals were filed with a significant delay of 1015 days. The assessee sought condonation for the delay citing personal hardships, including the illness and death of a close relative. The Tribunal considered the circumstances but ultimately decided not to condone the delay, emphasizing the need for timely filing of appeals and noting the assessee's ability to file other tax-related documents within the same timeframe.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 135891 (ITAT-VISAKHAPATNAM)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 11-10-2022
• Assessment Year: misc
• Appeal Filed On: 03-12-2022
• Other Referred Cases: Collector Land Acquisition Vs. Mst. Katiji & Ors
• Laws Referred To: Collector Land Acquisition Vs. Mst. Katiji & Ors
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.172/Viz/2020 to 174/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2011-12 to 2013-14) Peravala Venkata Nageswara Rao D.No.20-245, Brhamapuram Machilipatnam [PAN : AUQPP9542C] Vs. Income Tax Officer Ward-1 Machilipatanm अपीलधथी की ओर से/ Appellant by : Shri M.Madhusudan, AR प्रत्यधथी की ओर से / Respondent by : Shri ON Hari Prasada Rao, DR सुनवधई की तधरीख / Date of Hearing : 12.10.2022 घोर्णध की तधरीख/Date of Pronouncement : 16.11.2022 O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : These appeals are filed by the assessee against the orders of the Commissioner of Income Tax (Appeals) [in short, [CIT(A)], Vijayawada dated 25.09.2017 for the Assessment Years (A.Y.) 2011-12, 2012-13 and 2013-14 with the delay of 1015 days. 2. The assessee filed an affidavit for condonation of delay. Relevant part of the affidavit is extracted as under : “4. The aforesaid orders of the CIT(Appeals) were received by me through online on the same date viz., 25.09.2017 and thereby the appeals before the Hon’ble Income Tax Appellate Tribunal were due to be filed by 24.11.2017 and the appeals 2 ITA No.172/Viz/2020 to 174/Viz/2020, A.Y.2011-12 to 2013-14 Peravala Venkata Nageswara Rao, Machilipatnam could not be filed within the above date till now and thus were emerged a delay of about 1003 days by 24.08.2020, due to the reasons beyond my control. 5. It may be submitted that my close relative viz., brother-in-law (sister’s husband) was confronted with kidney ailment and thereby surgical treatment was conducted on 02.02.2018 in Vijaya Super Speciality Hospitals, Vijayawada by means of transplantation. However, as such surgical treatment was not successful, he dies on 14.02.2018 with cardiac arrest. In view of untimely and premature death of my close relative, sorrow state of affairs influenced the domestic front and we were subjected to a sort of mental agony for a longer time and thereby filing of appeal missed my attention. It is further submitted that I could not arrive a conclusion as to whether any fruitful purpose will be served by filing the above appeal. Thus, in view of uncertainty and the calamity influenced the domestic front as envisaged above steps could not be taken to file the appeal petitions within the time. Identification of tax consultant whose services could be afforded within my limited means led to consumption of some more time. Ultimately, I could contact a senior tax consultant and Advocate at Vijayawada who agreed for doing the needful i this regard. 6. In the aforesaid factual background, I humbly submit that there was a passage of time leading to the above delay which is beyond my control and I humbly reiterate and submit that such delay did not take place on account of any negligent or indifferent attitude extended by me. I therefore, humbly pray that the Hon’ble ITAT, Visakhapatnam may be pleased to condone the above delay of 1003 days by extending a lenient view in the interests of equity and justice.” The Ld.AR relied on the decision of Hon’ble Supreme Court of India in the case of Collector Land Acquisition Vs. Mst. Katiji & Ors and pleaded that the Tribunal may be pleased to condone the delay of 1015 days. 3. On the other hand, the Ld.DR has submitted that these appeals ought to have been filed by 24.11.2017, but as per the affidavit, surgical treatment for assessee’s brother-in-law was conducted on 02.02.2018 and he passed away on 14.02.2018 due to cardiac arrest. After the demise of his brother- in-law, the assessee has not given any reason for non filing of the appeal 3 ITA No.172/Viz/2020 to 174/Viz/2020, A.Y.2011-12 to 2013-14 Peravala Venkata Nageswara Rao, Machilipatnam between 14.02.2018 and 24.08.2020, which is delayed for more than two and a half years. But, it is observed that nothing has prevented the assessee to file his regular returns of income for the A.Ys. 2019-20 and 2020-21. Therefore, it is submitted that the explanation given by the assessee is not proper to condone such huge delay. Hence, this Tribunal may be pleased to dismiss the appeals. 4. We have heard both the parties and perused the material placed on record. The assessee relied on the decision of Hon’ble Supreme Court of India in Collector Land Acquisition Vs. Mst.Katiji & Ors, wherein, it was held that “Any appeal or any application, other than an application under any of the provisions of Order XXI of the Code of Civil Procedure, 1908 may be admitted after the prescribed period if the appellant or the applicant satisfies the court that he had sufficient cause for not preferring the appeal or making the application within such period. “ In the instant case, the assessee received the orders of the Ld.CIT(A) online on 25.09.2017 and thereby the appeals before the Tribunal ought to have been filed by the assessee on 24.11.2017. As per the affidavit, brother- in-law of the assessee was confronted with kidney ailment and surgical treatment was conducted on 02.02.2018 and he passed away on 14.02.2018 with cardiac arrest. It is apparent from the records that the assessee filed 4 ITA No.172/Viz/2020 to 174/Viz/2020, A.Y.2011-12 to 2013-14 Peravala Venkata Nageswara Rao, Machilipatnam his appeals on 04.09.2020, after huge delay of 1015 days. The assessee has not given any valid reason for non filing of the appeal in between 24.11.2017 to 02.02.2018 though sufficient time was available and even after expiry of his brother-in-law on 14.02.2018. In these circumstances, we can understand that it is reasonable if there is failure on the part of the assessee to file appeal within six months, but the assessee did not file appeal beyond two and half years, however, it is observed that the assessee, being an individual, filed his return of income regularly even for the assessment years 2019-20 and 2020-21 but failed to file the appeal within time. The explanation given by the assessee, citing his brother-in-law’s situation due to which he was unable to file the appeal within time itself is not a satisfactory explanation to condone the delay of more than two and half years. The Ld.DR has rightly pointed out that the assessee has filed his return of income for the A.Ys. 2019-20 and 2020-21 without fail, during the same period in which the assessee failed to file the appeal because of the reasons submitted by him. Therefore, after considering the facts and circumstances of the case, we are of the firm view that the assessee has not given satisfactory explanation to condone the huge delay of 1015 days. The decision, which was relied upon by the assessee is applicable only when the assessee has sufficient reason to prevent him from filing the appeal in time. 5 ITA No.172/Viz/2020 to 174/Viz/2020, A.Y.2011-12 to 2013-14 Peravala Venkata Nageswara Rao, Machilipatnam Therefore, we are not inclined to condone the delay and accordingly dismiss the grounds raised by the assessee. 5. In the result, the appeals of the assessee are dismissed. Order pronounced in the open court on 16 th November, 2022. Sd/- Sd/- (एस बालाकृ ष्णन) (द ु व्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयकसदस्य/JUDICIAL MEMBER Dated : 16.11.2022 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Peravala Venkata Nageswara Rao, D.No.20- 245, Brhamapuram, Machilipatnam 2. रधजस्व/The Revenue – Income Tax Officer, Ward-, Machilipatnam 3. प्रधान आयकर आयुक्त /The Principal Commissioner of Income Tax, Vijayawada 4. The Commissioner of Income Tax (Appeals), Vijayawada 5. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम/ DR,ITAT, Visakhapatnam 6.गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam