Smt. V Sarojini Devi, Karimnagar Dist. V. ACIT, Karimnagar, Karimnagar Dist.

ITA 88/HYD/2013

• Counselvise Citation: 8822514 RSA 2013
• Duration Of Justice: 2 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 20-10-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 30-01-2013
• Court: TRIBUNAL
• Department Lawyers: B KURMI NAIDU
• Assessee Lawyers: P VINOD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER I.T.A. NO. 88/HYD/2013 ASSESSMENT YEAR: 2004-05 SMT. V. SAROJINI DEVI, KARIMNAGAR [PAN: AAOPV8469L] VS DEPUTY COMMISSIONER OF INCOME TAX, KARIMNAGAR KARIMNAGAR DIST., (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI P. VINOD, AR FOR REVENUE : S HRI B. KU R MI NAIDU, DR DATE OF HEARING : 2 0 - 1 0 - 201 5 DATE OF PRONOUNCEMENT : 28 - 1 0 - 2015 O R D E R PER B. RAMAKOTAIAH, A.M. : THIS MEMO OF APPEAL WAS FILED BY ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-III, HY DERABAD DATED 28-07-2011 WITH A DELAY OF 467 DAYS. ASSESSEE HAS FILED THE CONDONATION PETITION EXPLAINING THE DELAY. 2. THE IMPUGNED ORDER OF THE CIT(A) DT. 28-07-2011 WAS COMMUNICATED TO ASSESSEE ON 22-08-2011, WHEREAS THE PRESENT APPEAL PAPERS WERE PRESENTED IN THE REGISTRY ON 30- 01-2013 RESULTING IN A DELAY OF 467 DAYS. APART FROM THIS, THERE ARE VARIOUS I.T.A. NO. 88/HYD/2013 SMT. V. SAROJINI DEVI :- 2 -: DEFECTS POINTED OUT BY THE REGISTRY IN FILING OF TH E APPEAL. ASSESSEE DID NOT RECTIFY THE DEFECTS. EVEN IF THE DEFECTS WERE CONSIDERED AS TECHNICAL IN NATURE, APPEAL CANNOT BE ADMITTED UNLE SS ASSESSEE PROVES SUFFICIENT CAUSE FOR DELAY IN FILING THE APP EAL. 3. LD. COUNSEL BEFORE US FAIRLY ADMITTED THAT SIMIL AR APPEAL IN ASSESSEES OWN CASE FOR AY. 2003-04 IN ITA NO. 87/H YD/2013 WAS NOT ADMITTED, AS CONDONATION WAS NOT GRANTED. 4. IN THE ABOVE REFERRED CASE I.E., IN ASSESSEES O WN CASE FOR THE AY. 2003-04, ON SIMILAR FACTS, THE LD. VICE PRESIDE NT, ITAT SITTING IN SMC BENCH HAS CONSIDERED SIMILAR FACTS AND HELD AS UNDER: I HAVE ALSO HEARD THE LEARNED COUNSEL FOR THE ASS ESSEE AND CAREFULLY PERUSED THE RECORD. THE APEX COURT I N THE CASE OF COLLECTOR, LAND ACQUISITION, ANANTNAG & ANR. VS. MS. KATIJI & ORS. (1987) 167 ITR 471 (SC) OBSERVED THAT WHILE DEALING EXPLANATION OF THE ASSESSEE WITH REGARD TO DELAY IN THE FILING OF APPEAL, PEDANTIC APPROACH SHOULD NOT BE FOLLOWED, B UT AT THE SAME TIME, IT IS FOR THE ASSESSEE TO PROVE THAT HE/ SHE HAS A STRONG CASE ON MERITS, AND THERE WAS JUSTIFIABLE RE ASON FOR THE DELAY IN THE FILING OF THE APPEAL. IT IS ONLY WHEN THE FACTUAL MATRIX OF THE CASE AND DELAY ARE PITTED AGAINST EAC H OTHER, AND THE FACTUAL MATRIX OF THE CASE STRONGLY DEMAND A DE CISION TO BE RENDERED IN FAVOUR OF THE ASSESSEE ON MERITS, A BENEVOLENT/REASONABLE APPROACH SHOULD BE TAKEN WHIL E CONSIDERING THE EXPLANATION OF THE ASSESSEE FOR THE DELAY. HOWEVER, IN THIS APPEAL, DESPITE CONCURRENT FINDING S OF THE ASSESSING OFFICER AS WELL AS THE CIT(A) ON MERITS, NO MATERIAL HAS BEEN BROUGHT ON RECORD TO SHOW THAT THE ASSESSE E HAS STRONG CASE ON MERITS, APART FROM THE FACTS THAT TH E ASSESSEE HAS NOT EXPLAINED THE DELAY PROPERLY. HAVING REGAR D TO THESE CIRCUMSTANCES, I AM UNABLE TO ACCEDE TO THE REQUEST OF THE ASSESSEE WITH REGARD TO ADMISSION OF THE APPEAL, AN D ACCORDINGLY DISMISS THE APPEAL OF THE ASSESSEE, AS TIME BARRED. I.T.A. NO. 88/HYD/2013 SMT. V. SAROJINI DEVI :- 3 -: 5. SINCE FACTS ARE SIMILAR AND THE REASONS STATED A RE ALSO BEING SIMILAR, WE DO NOT FIND ANY REASON TO GRANT CONDONA TION OF DELAY AS PRAYED BY ASSESSEE. HAVING REGARD TO THE CIRCUMSTA NCES, WE ARE UNABLE TO ACCEDE TO THE REQUEST OF ASSESSEE WITH RE GARD TO ADMISSION OF THE APPEAL. ACCORDINGLY, MEMO OF APPE AL FILED BY ASSESSEE IS DISMISSED AS TIME BARRED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH OCTOBER, 2015 SD/- SD/- (P. MADHAVI DEVI) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEM BER HYDERABAD, DATED 28 TH OCTOBER, 2015 TNMM COPY TO : 1. SMT. V. SAROJINI DEVI, H.NO. 3-04-47, CIVIL HOSP ITAL ROAD, KARIMNAGAR. KARIMNAGAR DIST., 2. ASST. COMMISSIONER OF INCOME TAX, KARIMNAGAR CIR CLE, KARIMNAGAR DIST., 3 . CIT (APPEALS) - III , HYDERABAD. 4. CIT-II, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.