Venugopal Nimmagadda, Vijayawada V. The Deputy Commissioner of Income Tax, Circle-1(1), , Vijayawada

ITA 29/VIZ/2020

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8750 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-02-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 21-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

आयकर अपीलȣयअͬधकरण, ͪवशाखापटणम पीठ, ͪवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM Įी दुåवूǽ आर एल रेɬडी, ÛयाǓयक सदèय एवं Įी एस बालाकृçणन, लेखा सदèय के सम¢ BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER (Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.29/Viz/2020 (Ǔनधा[रण वष[ / Assessment Year :2012-13) Venugopal Nimmagadda, Vijayawada. PAN: ADAPN 2791 A Vs. Deputy Commissioner of Income Tax, Circle-1(1), Vijayawada. (अपीलाथȸ/ Appellant) (Ĥ×यथȸ/ Respondent) आयकर अपील सं./ I.T.A. No.30/Viz/2020 (Ǔनधा[रण वष[ / Assessment Year : 2012-13) Ramakrishna Nimmagadda, Vijayawada. PAN: ADDPN 5737 F Vs. Deputy Commissioner of Income Tax, Circle-1(1), Vijayawada. (अपीलाथȸ/ Appellant) (Ĥ×यथȸ/ Respondent) अपीलाथȸ कȧ ओर से/ Assessees by : Sri M. Madhusudan, AR Ĥ×याथȸ कȧ ओर से / Revenue by : Dr. Satyasai Rath, CIT-DR सुनवाई कȧ तारȣख / Date of Hearing : 06/02/2024 घोषणा कȧ तारȣख/Date of Pronouncement : 13/02/2024 2 O R D E R PER S. BALAKRISHNAN, Accountant Member : The captioned two appeals are filed by the assessees against the orders of the Ld. Commissioner of Income Tax (Appeals)- Vijayawada [CIT(A)] in ITA No. 151/CIT(A)/VJA/2015-16, dated 22/09/2016 [in the case of Sri Nimmagadda Venu Gopal] and in ITA No. 150/CIT(A)/VJA/2015-16, dated 22/09/2016 [in the case of Sri Nimmagadda Ramakrishna] arising out of the orders passed U/s. 143(3) of the Income Tax Act, 1961 [the Act] for the AY 2012-13. 2. At the outset, we noticed from the record that there is a huge delay of 1155 days in filing both the appeals before the Tribunal. Before us, the assessee has filed petition enclosing the affidavit seeking condonation of delay along with Medical Certificate and other documents. At the outset, the Ld. Authorized Representative [AR] submitted that the delay in filing the appeals was happened due to medical treatment undergone by Sri Rama Krishna Nimmagadda who is taking care of the income tax filings of Sri Venugopal Nimmagadda. In support of his submission, the Ld. AR submitted various medical 3 prescriptions and pleaded that the delay in filing both the appeals may be condoned. 3. Per contra, the Ld. Departmental Representative strongly objected to the condonation of delay and stated that Sri Rama Krishna Nimmagadda was diagnosed ill and because of that reason the delay of 1155 days in filing both the appeals before the Tribunal cannot be justified. The Ld. DR also pointed out that the medical treatment to the assessee’s brother Sri Rama Krishna Nimmagadda was stopped in the year 2019 itself whereas the appeal was filed on 22/1/2020. He therefore pleaded that the delay in filing the appeals should not be condoned as it is without any valid reason. 4. We heard both the sides and perused the material available on record. In these cases, the Ld. CIT(A) orders were passed on 22/09/2016 and they were received by the assessees on 24/09/2016. The due date for filing the appeals before the Tribunal is 23/11/2016. However, the appeals were filed by the assessees on 22/1/2020 with a delay of 1155 days. With respect to the condonation of delay in filing the appeals belatedly before the Tribunal, we find merit in the argument of the Ld. DR. As stated by the Ld. DR it is not a reasonable cause / sufficient 4 reason to state that the delay in the case of Sri Venugopal Nimmagadda was occurred due to the reason that his brother Sri Rama Krishna Nimmagadda has been diagnosed ill, and since he was looking after the income tax matter, the appeal could not be filed within the prescribed time limit before the Tribunal. Further, no evidence was provided by the Ld. AR for continuous prolonged sickness regarding the serious ailments as claimed in the affidavit in the case of Sri Rama Krishna Nimmagadda. Further, in his written submissions, the Ld. AR also mentioned that Sri Venugopal Nimmagadda has undergone surgical treatment in the year 2011 and was treated as out-patient from 2011 onwards. The above reasons mentioned by the Ld. AR in the case of Sri Rama Krishna Nimmagadda as well as his brother Sri Venugopal Nimmagadda cannot constitute a sufficient / reasonable cause warranting a huge delay of 1155 days in filing the appeals before the Tribunal. We therefore find that there is no sufficient / reasonable cause in filing the appeals of Sri Rama Krishna Nimmagadda and Venugopal Nimmagadda before the Tribunal with a huge delay of 1155 days and hence we are inclined to reject the petition seeking for condonation of delay. Thus, since the delay in both the appeals is not condoned, these 5 appeals filed by the assessees are not maintainable and therefore they are dismissed in limine. 5. In the result, both the appeals of the assessees are dismissed. Pronounced in the open Court on 13 th February, 2024. Sd/- Sd/- (दुåवूǽ आर.एल रेɬडी) (एस बालाकृçणन) (DUVVURU RL REDDY) (S.BALAKRISHNAN) ÛयाǓयकसदèय/JUDICIAL MEMBER लेखा सदèय/ACCOUNTANT MEMBER Dated :13.02.2024 OKK - SPS आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the order forwarded to:- 1. Ǔनधा[ǐरती/ The Assessee – (i) Venugopal Nimmagadda, D.No.21-10- 29, 2 nd Lane, Flat No.101, Anu Heights, Srinagar Colony, Satyanarayanapuram, Vijayawada, Andhra Pradesh-520011. (ii) Ramakrishna Nimmagadda, D.No. 21-10-29, 2 nd Lane, Flat No.101, Anu Heights, Srinagar Colony, Satyanarayanapuram, Vijayawada, Andhra Pradesh-520011. 2. राजèव/The Revenue – Deputy Commissioner of Income Tax, Circle- 1(1), The Central Revenue Building, Opp. PWD Grounds, MG Road, Vijayawada, Andhra Pradesh – 520002. 3. The Principal Commissioner of Income Tax, 4. आयकर आयुÈत (अपील)/ The Commissioner of Income Tax 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, ͪवशाखापटणम/ DR, ITAT, Visakhapatnam 6. गाड[ फ़ाईल / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam