VND Motors (Firm), Pudukottai V. ITO Ward 1, Pudukottai

ITA 2130/CHNY/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5599 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 12-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2130/CHNY/2018 िनधाᭅरण वषᭅ /Assessment Year:2013-14 M/s. VND Motors (Firm), Rep by its Managing Partner, Shri D. Venkatesan, Thirukokarnam, No.10, SPN Complex, Alangudi Main Road, Pudukottai – 622 001 PAN: AAHFV 0292L v. The Income Tax Officer, Ward-1, 8663/2 Annavasal Road, Chola Real Estate, Pudukottai – 622 002. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri G. Johnson, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 30.03.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 30.03.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal by assessee is arising out of the order of the learned Commissioner of Income Tax (Appeals)-1, Tiruchirapalli in ITA No.281/15-16/CIT(A)-1/Try dated 05.01.2018. The penalty under dispute levied u/s.271B Income of the Income Tax Act, 1961 2 ITA No.2130/Chny/2018 (hereinafter ‘the Act’), by the Income Tax Officer, Ward-1, Pudukkotai vide order dated 16.02.2015 for the assessment year 2013-14. 2. At the outset, it is noticed that this appeal is barred by limitation by 128 days. The assessee has filed condonation petition stating the reason, which reads as under:- “The order of the Commissioner of Income Tax (Appeals)-1, Tiruchirapalli, ITA No.281/15-16/CIT(A)-1.Try/dated 05/1/2018 was served on the Petitioner on 06/1/2018. The last day for filing the Appeal before the Income Tax Appellate Tribunal, Chennai, fell on 06-03-2018 However, the Appeal was actually filed on --- -- 2019 after a delay of days. The Petitioner/appellant was suffering from hypertension with heart disease and got treated by doctor and the doctor advised medical rest and the further advised that the Petitioner has to come off and on coming for treatment hence the appellant could not file appeal in time on receipt of the CIT(A)’s order, and only on 2018, the Appellant realized that the appeal was not filed. Immediately the Petition instructed the advocate to prepare the appeal papers. The appeal papers were prepared and forwarded to the Assessee for signature on --- --- 2018 hence assessee had taken copies of the enclosures, signed the appeal papers and forwarded the entire set to his Counsel on late evening of --- --- 2018 for filing the same before the Tribunal. The Counsel filed the appeal before this Hon’ble Tribunal on --- --- 2018. The Petitioner submits that the delay of days was due to the above stated reasons and was not deliberate and neither willful nor wanton. It is therefore prayed that the delay of days may be condoned and the Appeal admitted and disposed of on merits. This is accompanied by affidavit dated 27.06.2018, wherein it was stated as under:- “I, D. Venkatesan son of Durairajan, aged 51 about years, residing at no, do hereby solemnly and sincerely state that a, firm as follows, I am the Managing Partner of the petitioner / Appellant in the above mentioned appeal. I hereby 3 ITA No.2130/Chny/2018 State that whatever has been mentioned in the accompanying petition is true to the best of my knowledge and belief. I further state that the delay of days 128 in filing the appeal was due to the reasons stated in accompanying petition and was not deliberate and neither willful nor wanton. I pray that for the reasons mentioned in the accompanying petition for Condonation of Delay in filing the Appeal, the Hon’ble Income Tax Appellate Tribunal may be pleased to condone the delay of 128 days and admit the appeal and dispose of it on merits and render justice. This appeal was fixed on number of occasions i.e., 11 occasions but none is present from assessee’s side despite notice issued through RPAD. The notices issued through RPAD were returned with a remark “no such addressee in this number”. It means that the assessee has either left the address, as 6 / 7 RPAD notices returned back. As the assessee is not interested in prosecuting the appeal, we decide the issue ex-parte qua assessee. 3. It is noticed that in the condonation petition, the assessee has not given any dates and left the dates blank, when the appeal was actually received, when appeal was filed, when the appeal papers were sent to the assessee for signature, when it was received by the counsel. It means that the assessee filed this condonation petition without going into the contents of the same and in a casual manner. When these facts were confronted to ld. Senior DR, Shri G. Johnson, 4 ITA No.2130/Chny/2018 he stated that the assessee could not make out the case for condonation of delay as the basic details are not given. 4. We have heard ld. Senior DR and gone through the facts and circumstances of the case. We noted from the above reproduced petition for condonation of delay as well as affidavit supporting the condonation petition that the basic details are not given. No reason is submitted for condonation of delay as the appeal is barred by limitation by 128 days as noted by Registry. As this is not a fit case for condonation of delay, we dismiss the appeal as un-admitted. 5. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 30 th March, 2022 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 30 th March, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.