Jayaramaraja Jayakrishnan, CHENNAI V. ACIT Non Corporate Circle 1, CHENNAI

ITA 2725/CHNY/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6835 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 13-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G N RAGAVENDRA RAO
• Keywords: Reasonable cause; Condonation of delay

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A. NO. 2725/CHNY/2018 / ASSESSMENT YEAR: 2012-13 JAYARAMARAJA JAYAKRISHNAN, 19, VELLAYAN ROAD, KOTTURPURAM, CHENNAI 600 085. [PAN:AFEPJ6822J] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 1, WANAPARTHY BLOCK, 3 RD FLOOR, 121, M G ROAD, CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI ANANDD BABUNATH, C.A. / RESPONDENT BY : SHRI G.N. RAGAVENDRA RAO, JCIT / DATE OF HEARING : 24.07.2019 /DATE OF PRONOUNCEMENT : 26.07.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 2, CHENNAI, DATED 01.03.2017 RELEVANT TO THE ASSESSMENT YEAR 2012-13. 2. THE APPEAL OF THE ASSESSEE IS FOUND TO HAVE BEEN FILED LATE BY 192 DAYS BEFORE THE TRIBUNAL. THE ASSESSEE HAS FILED AN AFFIDAVIT, WHEREIN THE SUBMISSIONS OF THE ASSESSEE ARE AS FOLLOWS: I.T.A. NO. 2725/CHNY/17 2 AFFIDAVIT I, JAYARAMARAJA JAYAKRISHNAN, S/P SRI JAYARAMARAJA, AN INDIVIDUAL, PRESENTLY RESIDING AT NO. 19, VELLAYAN STREET, KOTTURPURAM, CHENNAI 600 085, SOLEMNLY AFFIRM, SUBMIT AND STATE AS FOLLOWS: 1. THAT I AM ASSESSED TO ASSISTANT COMMISSIONER OF INCOME-TAX, NON-CORPORATE WARD 1, CHENNAI, IN THE STATUS OF INDIVIDUAL FOR THE ASSESSMENT YEAR 2012-2013. THAT I PREFER AN APPEAL BEFORE THE HONBLE INCOME-TAX APPELLATE TRIBUNAL, CHENNAI, ON 13.11.2017. THE APPEAL IS DELAYED BY 192 DAYS. 2. I WOULD LIKE TO STATE THAT THE APPEAL IS DELAYED DUE TO THE FACT THAT I WAS NOT KEEPING WELL, UNDER THE TREATMENT FOR JAUNDICE COUPLED WITH URINARY TRACT INFECTION AND WAS ADVISED TO BE ON BED REST FOR 4 MONTHS; AND THE RECEIPT OF THE CIT(A) ORDER WAS COMMUNICATED TO ME VERY LATE BY FAMILY MEMBERS AND HENCE THERE WAS DELAY IN FILING THE APPEAL. 3. I SUBMIT THAT THE DELAY IN FILING THE APPEAL IS NOT WILFUL. I PRAY THAT THE DELAY OF 192 DAYS IN FILING THE APPEAL MAY KINDLY BE CONDONED AND THE APPEAL ADMITTED. BY REFERRING TO THE ABOVE AFFIDAVIT FILED FOR CONDONATION OF THE DELAY OF 192 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT SINCE THE ASSESSEE WAS AILING AND BED RIDDEN FOR FOUR MONTHS, THERE WAS DELAY IN FILING THE APPEAL. IT WAS FURTHER SUBMISSION THAT THERE WAS NO WILFUL NEGLIGENCE ON THE PART OF THE ASSESSEE FOR NOT FILING THE APPEAL AND PRAYED THAT THE DELAY IN FILING THE APPEAL BE CONDONED AND ADMITTED FOR HEARING. 3. PER CONTRA, THE LD. DR HAS SUBMITTED THAT THE AFFIDAVIT FILED BY THE ASSESSEE IS NOT SUPPORTED BY ANY MEDICAL CERTIFICATE FOR TAKING TREATMENT I.T.A. NO. 2725/CHNY/17 3 OR ADVICE FOR BED REST, THE REASONABLE CAUSE MENTIONED IN THE AFFIDAVIT FOR CONDONING THE DELAY IN FILING THE APPEAL IS NOT ACCEPTABLE AND PLEADED THAT DELAY IN FILING THE APPEAL SHOULD NOT BE CONDONED. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. FOR CONDONATION OF DELAY OF 192 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL, THE REASON STATED IN THE AFFIDAVIT IS THAT THE ASSESSEE WAS NOT KEEPING WELL, UNDER THE TREATMENT FOR JAUNDICE COUPLED WITH URINARY TRACT INFECTION AND WAS ADVISED TO BE ON BED REST FOR FOUR MONTHS. BUT, THE MEDICAL GROUND TAKEN WAS NOT SUPPORTED BY ANY MEDICAL CERTIFICATE. 4.1 TO CONDONE THE DELAY, THE ONUS LIES ON THE ASSESSEE TO SUBSTANTIATE SUFFICIENT CAUSE WITH PROPER EVIDENCE FOR THE DELAY IN FILING THE APPEAL. IN THE PRESENT CASE, THE DELAY WAS CAUSED UNDER MEDICAL GROUND, BUT, THE AFFIDAVIT FILED BY THE ASSESSEE WAS NOT SUPPORTED BY ANY MEDICAL CERTIFICATE. THEREFORE, THE AFFIDAVIT FILED FOR CONDONATION OF DELAY IS LIABLE TO BE REJECTED AND ACCORDINGLY, WE DISMISS THE PETITION FOR CONDONATION OF DELAY FILED IN THE FORM OF AFFIDAVIT AND NOT ADMITTED THE APPEAL FOR HEARING FOR FURTHER ADJUDICATION. ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS NOT MAINTAINABLE. I.T.A. NO. 2725/CHNY/17 4 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 26 TH JULY, 2019 IN CHENNAI. SD/- SD/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 26.07.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.