Sikinam Basavaiah, Vijayawada V. The Income Tax Officer, Ward3(3), Vijayawada

ITA 31/VIZ/2022

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1129 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 13-02-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 147; 144

Judgement Text

आयकर अपीलीयअधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, 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.31/Viz/2022 (धनधाारण िर्ा / Assessment Year :2011-12) Sikinam Basavaiah, Vijayawada. PAN: BOPPS 3197 J Vs. The income Tax Officer, Ward-3(3), Vijayawada. (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) अपीलाथी की ओर से/ Appellant by : None प्रत्याथी की ओर से / Respondent by : Sri SPG Mudaliar, Sr. AR सुनिाई की तारीख / Date of Hearing : 04/05/2022 घोर्णा की तारीख/Date of Pronouncement : 26/05/2022 O R D E R PER S. BALAKRISHNAN, Accountant Member : This appeal filed by the assessee against the order of the Ld. CIT(A), Vijayawada in appeal No.10258/CIT(A)/VJA/2018-19, dated 09/12/2019 passed U/s. 144 r.w.s 147 and U/s. 250(6) of the Act for the AY 2011-12. 2. At the time of hearing before us none appeared to represent the case of the assessee. It is also noted that there is a delay of 689 days in filing the appeal before the Tribunal. The assessee 2 filed any petition seeking condonation of delay. The assessee has explained the reasons for delay are extracted here under: “It is submitted that there is delay of 732 days occurred in preferring the appeal before Hon’ble ITAT. The reasons for such delay was that the appellant is earlier worked as manager in Agri Gold group of companies. The entire group of companies of Agri Gold were raised by CBCID and the State Government authorities on allegations that the company and its Directors were involved in huge financial scam and other malpractices. All the Directors and other related persons who are looking after the daily activities of the various group companies and taken for judicial custody and later on arrested. All the bank accounts and other related books of accounts and documents were seized by the Police and case is still on. After such search, the appellant left the company and not aware of the subsequent happenings of his case. Even for the finalization before the Hon’ble CIT(A) also the appellant is not aware of the order. When some of the managers and partners were released on bail, they have gone through the ITBA and found that the appeal has been dismissed exparte by Hon’ble CIT(A). However due to lack of knowledge to deal with ITBA portal, he could not approach the auditors to file any appeal. Hence there is such inordinate delay occurred. Further, it is submitted that appeal fee of Rs. 10,000/- was already paid on 13/03/2020 and however, as the Directors and other important persons were unable to attend the tax matters due to their police and judicial custody, the appeal could not be filed with the time allowed.........” 3. Before us, the Ld. DR submitted that the delay of 689 days involved in this appeal and the reason given by the assessee does not constitute ‘sufficient cause’. He further submitted that the assessee is not interested in pursuing its appeal and therefore either before the Ld. CIT(A) or before the ITAT, there was no representation on behalf of the assessee. Therefore, he prayed 3 that the delay should not be condoned on the reason given by the assessee. 4. We have heard the Ld. DR and perused the material available on record and the orders of the Authorities below. It is apparent from the order of the Ld. CIT(A), there was no representation on behalf of the assessee to represent his case and even before us none appeared on behalf of the assessee. Furthermore, there is an inordinate delay of 689 days in filing the appeal before the Tribunal. On perusal of the petition filed by the assessee seeking condonation of delay, explaining the reasons for such delay, we are of the considered opinion, the reasons advanced by the assessee do not constitute a ‘reasonable / sufficient cause’ for filing the appeal beyond the prescribed time limit. It is settled principle that each case of the delay it has to be examined on its individual merits and jurisprudence does not extent to accommodating and condoning all inordinate delays. As per section 5 of the Limitation Act, 1963, any appeal or any application, .................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. It implies that the delay of each day needs to be justified and there must 4 be sufficient cause for not preferring the appeal which is lacking in the instant case. Therefore, in the instant case since there is no valid reason for filing the appeal before the Tribunal beyond the prescribed time limit and with a delay of 689 days, we hereby reject the condonation of delay and accordingly the appeal filed by the assessee is dismissed. 5. In the result, appeal filed by the assessee is dismissed. Pronounced in the open Court on the 26 th May, 2022. Sd/- Sd/- (दुव्िूरु आर.एल रेड्डी) (एस बालाकृष्णन) (DUVVURU RL REDDY) (S.BALAKRISHNAN) न्याधयकसदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER Dated : 26.05.2022 OKK - SPS आदेश की प्रधतधलधप अग्रेधर्त/Copy of the order forwarded to:- 1. धनधााररती/ The Assessee – Sikinam Basavaiah C/o. CA M.V. Prasad, D.No.60-7-13, Ground Floor, Siddartha Nagar, 4 th Lane, Vijayawada. 2. राजस्ि/The Revenue – Income Tax Officer, Ward-3(3), Vijayawada. 3. The Principal Commissioner of Income Tax, 4. आयकर आयुक्त (अपील)/ The Commissioner of Income Tax (Appeals), Vijayawada. 5. धिभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, धिशाखापटणम/ DR, ITAT, Visakhapatnam 6. गाडा फ़ाईल / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam