Meka Ranganayakamma, Gosala V. ITO, Ward-2(4), Vijayawada

ITA 39/VIZ/2022

AI Insights

This case involves an appeal by Smt. Meka Ranganayakamma against the order of the Commissioner of Income Tax (Appeals), Vijayawada, for the Assessment Year 2011-12. The appeal was filed with a significant delay of 898 days, attributed to the assessee's health issues following an accident and subsequent COVID-19 lockdown. The tribunal, however, found the explanations for the delay insufficient and dismissed the appeal without considering the merits of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135981 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 08-03-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 06-03-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम “एसएमसी”पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.39/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2011-12) Smt. Meka Ranganayakamma Gosala, Penamaluru Mandal Krishna District [PAN : BFJPM1961H] Vs. Income Tax Officer Ward-2(4) Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यधथी की ओर से / Respondent by : Shri O.N.Hari Prasada Rao, DR सुनवधई की तधरीख / Date of Hearing : 09.03.2023 घोर्णध की तधरीख/Date of Pronouncement : 21.04.2023 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], Vijayawada vide Appeal No.10293/CIT(A)/VJA/18-19 dated 23.07.2019 for the Assessment Year (A.Y.) 2011-12 with the inordinate delay of 898 days. The assessee filed petition for condonation of delay, submitting that the assessee fell down while climbing down the stair case on 15.09.2019, suffered from severe back pain and she was advised bed rest till 14.12.2019. As the assessee did not recover, she continued to be confined 2 I.T.A. No.39/Viz/2022, A.Y.2011-12 Smt.Meka Ranganayakamma, Visakhapatnam to bed till the end of March 2020. The assessee further submitted that due to onset of COVID, the Govt. of India declared lockdown from 15.03.2020 which continued for many months and due to this gap, the filing of appeal against the order of the Ld.CIT(A) escaped from the memory of the assessee. It was only when the assessee received a call from the Income Tax Officer on 01.03.2022 about the demand outstanding in her case, the assessee realised that she did not file appeal against the order of the Ld.CIT(A) and took necessary steps to file the appeal before the Tribunal on 07.03.2022. The assessee further submitted that the reasons explained were beyond the control of the assessee, which is neither intentional nor deliberate. Therefore, prayed for condonation of delay of 898 days and to pass orders in the interest of justice. 2. I have heard the Ld.AR and perused the condonation petition filed by the assessee. In the instant case, the order of the Ld.CIT(A) was passed on 23.07.2019 and the assessee ought to have filed appeal against the order before the Tribunal on or before 22.09.2019. But the assessee filed appeal with an inordinate delay of 898 days. The reasons explained in the petition for condonation of delay are not convincing and reflects the negligence of the assessee in filing the appeal within time. There is no 3 I.T.A. No.39/Viz/2022, A.Y.2011-12 Smt.Meka Ranganayakamma, Visakhapatnam satisfactory evidence to show that the assessee was not in a position to move from the bed and no supporting medical evidences. Hence, I find no merit in the condonation petition filed by the assessee and hence, the delay cannot be condoned. I, therefore, dismiss the appeal filed by the assessee in-limine. 3. In the result, appeal filed by the assessee is dismissed in-limine. Order pronounced in the open court on 21 st April 2023. Sd/- (द ु व्वूरु आर.एल रेड्डी) (DUVVURU RL REDDY) न्याधयक सदस्य/JUDICIAL MEMBER Dated : 21.04.2023 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Smt. Meka Ranganayakamma, Gosala, Penamaluru Mandal, Krishna District 2. रधजस्व/The Revenue – The Income Tax Officer, Ward-2(4), Vijayawada 3. The Principal Commissioner of Income-Tax, Vijayawada 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 5..गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam