Pilli Nooka Raju, Visakhapatnam V. The Assistant Commissioner of Income Tax,. Central Circle-2, Visakhapatnam

ITA 98/VIZ/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1042 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 05-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL
• Keywords: Condonation of delay
• Section: 64

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (THROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) , . . , BEFORE SHRI N.K.CHOUDHRY, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ I.T. A.NO. 9 8 /VIZ/20 19 ( / A SSESSMENT Y EAR : 20 1 1 - 12 ) PILLI NOOKA RAJU D.NO.45 - 57 - 10/1/1 SALIGRAMPURAM POST , NARASIMHA NAGAR , VISAKHAPATNAM [PAN :A HIPP3381L ] VS . ASST.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 2 VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N.HARI, AR / RESPONDENT BY : S HRI D.K.SONOWAL, CIT, DR / DATE OF HEARING : 2 1 . 1 2 .2020 / DATE OF PRONOUNCEMENT : 21 . 1 2 .2020 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : TH IS APPEAL WA S FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 3 , VI SAKHAPATNAM DATED 15.10.2018 AND THE APPEAL WAS FILED BEFORE THE TRIBUNAL ON 05.03.2019, THUS, THERE WAS A DELAY OF 54 DAYS IN FILING THE APPEAL. THE ASSESSEE FILED PETITION FOR CONDONATION OF DELAY EXPLAINING THE REASONS AS UNDER : 1. THE ABOVE - MENTIONED APPEAL WAS FILED AGAINST THE ORDER DT.15.10.2019 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3, VISAKHAPATNAM. THE ORDER OF THE LEARNED CIT(A) WAS RECEIVED BY THE APPELLANT ON 11.11.2018. AS SUCH, THE APPEAL OUGHT TO HAVE BEEN FILED ON OR B EFORE 10.01.2019. HOWEVER, THE APPEAL WAS FILED BEFORE THE HONBLE ITAT ON 05.03.2019 AND THERE WAS A DELAY OF 54 DAYS IN FILING THE APPEAL. 2 I.T.A. NO . 9 8 /VIZ/20 19 , A.Y.201 1 - 1 2 PILLI NOOKA RAJU, VISAKHAPATNAM 2. THE APPELLANT IS AGED 64 YEARS AND HAS BEEN SUFFERING FORM DIABETES AND HYPER TENSION. SINCE 2018, THE APPELLA NT AND BEEN EXPERIENCING EXTREME WEAKNESS, NUMBNESS AND PAIN IN THE LIMBS. THE DOCTOR DIAGNOSED IT AS AGE RELATED NEURITIS AND ADVISED HIM TO TAKE COMPLETE BED REST FOR AT LEAST 2 MONTHS. THE APPELLANT HAD BEEN UNDER COMPLETE BED REST DURING THE PERIOD 2 4.12.2018 TO 25.02.2019 AND AS SUCH WAS NOT IN A POSITION TO ATTEND ANY OF HIS NORMAL AFFAIRS DURING THE SAID PERIOD. AS SOON AS THE APPELLANT GOT BETTER, HE TOOK ALL THE NECESSARY STEPS FOR FILING THE APPEAL AND THE APPEAL COULD BE FILED ON 05.03.2019. 3. AS EXPLAINED ABOVE, THE DELAY OF 54 DAYS IN FILING THE APPEAL WAS DUE TO REASONS STATED ABOVE THAT WERE BEYOND THE CONTROL OF THE PETITIONER. THE DELAY IS NEITHER INTENTIONAL NOR DELIBERATE. THEREFORE, IT IS RESPECTFULLY PRAYED THAT THE DELAY OF 54 DA YS MAY KINDLY BE CONDONED AND APPROPRIATE ORDERS MAY KINDLY BE PASSED IN THE INTERESTS OF SUBSTANTIAL JUSTICE. 1 . 1 . THE ASSESSEE ALSO FILED MEDICAL CERTIFICATE STATING THAT HE WAS NOT WELL AND UNDERGOING TREATMENT FOR HYPERTENSION, DIABETES ETC. AS STATED IN HIS PETITION FOR CONDONATION OF DELAY. THE ASSESSEE FILED AFFIDAVIT REQUESTING FOR CONDONATION OF DELAY. 2. WE HAVE HEARD BOTH THE PARTIES AND WE ARE OF THE VIEW THAT ON THE FACTS AND CIRCUMSTANCES THE DELAY DESERVES TO BE CONDONED IN THIS CASE . ACCORDINGLY, WE CONDONE THE DELAY AND ADMIT THE APPEAL. THE CASE IS POSTED FOR HEARING ON 18.01.2021. SINCE THE DATE IS P RONOUNCED IN THE COURT, NO NOTICE IS REQUIRED TO BE GIVEN SEPARATELY FOR BOTH THE PARTIES. 3. IN THE RESULT, THE DELAY IS CONDONED A ND THE APPEAL IS ADMITTED FOR HEARING. 3 I.T.A. NO . 9 8 /VIZ/20 19 , A.Y.201 1 - 1 2 PILLI NOOKA RAJU, VISAKHAPATNAM ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST DECEMBER , 2020. SD/ - SD/ - ( ) ( . . ) ( N.K.CHOUDHRY ) ( D.S.SUNDER SINGH) /JUDICIAL MEMBER /ACCOUNTANT MEMBER / DATED : 21 .12.2020 / COPY OF THE ORDER FORWARDED TO : - 1 . / THE ASSESSEE PILLI NOOKA RAJU , D.NO.45 - 57 - 10/1/1 , SALIGRAMPURAM POST, NARASIMHA NAGAR, VISAKHAPATNAM 2 . / THE REVENUE ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2 VISAKHAPATNAM 3. THE PR. COMMISSIONER OF INCOME TAX (CENTRAL) , VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 3, VISAKHAPATNAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM