KIRAN KUMAR KAMMILI,VISAKHAPATNAM V. INCOME TAX OFFICER, WARD INTERNATIONAL TAXATION, VISAKHAPATNAM

MA 9/VIZ/2024

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The case involves Kiran Kumar Kammili, the appellant, who filed a Miscellaneous Application seeking the recall of the Tribunal's order that had dismissed his appeal due to the non-filing of a physical copy of the condonation petition and affidavit as required by Rule 10 of the Income Tax (Appellate Tribunal) Rules, 1963. The dismissal was initially due to a misinterpretation of the Tribunal's directions by the appellant's counsel, which was claimed not to be a result of negligence or willful default. The Tribunal, upon reviewing the submissions and the principles of natural justice, decided to recall the order and consider the appeal on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 46607 (ITAT-VISAKHAPATNAM)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Principle of natural justice

Judgement Text

"आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री क े.नरधिम्हा चारी, न्याधयक िदस्य एिं श्री एि बालाक ृष्णन, लेखा िदस्य क े िमक्ष BEFORE SHRI K. NARASIMHA CHARY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER एम.ए. नं. / M.A. NO. 9/VIZ/2024 [आईटीए सं. से उत्पन्न. /ARISING OUT OF ITA No. 234/VIZ/2022 (A.Y. 2018-19)] Kiran Kumar Kammili 30-87-11, Kranthi RH colony Duvvada, Visakhapatnam - 530046 [PAN: AMQPK3056L] v. ITO (International Taxation) Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व / Assessee Represented by : Shri Sashank Dundu, AR राजस्व का प्रतततितित्व / Department Represented by : Shri K. Srinivasu, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 13.12.2024 घोषणा की तारीख/Date of Pronouncement : 02.01.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This Miscellaneous Application is filed by the assessee seeking recalling of the Tribunal’s order passed in ITA No.234/VIZ/2022 for the A.Y. 2018-19 dated 31.01.2024. M.A. NO. 9/VIZ/2024 Kiran Kumar Kammili Page No. 2 2. At the time of hearing, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that Tribunal has dismissed the appeal of the assessee, since assessee has not filed physical copy of the condonation petition along with the affidavit as per Rule–10 of Income Tax (Appellate Tribunal) Rules, 1963. Ld.AR submitted that non-filing of the condonation petition was purely because of misinterpretation of the directions by the counsel and was not due to negligence on its part nor any willful default but was solely due to the reason beyond the control of the assessee. Further, Ld.AR submitted that in the miscellaneous application, assessee has enclosed petition for condonation of delay of 142 days along with the affidavit and pleaded that the same may be considered while adjudicating the appeal. Ld.AR prayed that order of the Tribunal may be recalled and the case may be decided on merits in the interest of the justice. Ld.AR relied on the submissions mentioned in the Miscellaneous Application (for the sake of brevity the same are not reproduced below). 3. Per contra, the Ld. Departmental Representative [hereinafter in short “Ld.DR”] supported the order of the Tribunal and prayed that the decision of the Tribunal need not be disturbed. 4. We have heard both the sides and perused the material available on record, submissions of the assessee as well as the order of the Tribunal in ITA No.234/VIZ/2022 dated 31.01.2024. On a perusal of the order of the Tribunal, we notice that Tribunal has dismissed the appeal of the assessee, as assessee has M.A. NO. 9/VIZ/2024 Kiran Kumar Kammili Page No. 3 not filed physical copy of the condonation petition along with the affidavit as per Rule–10 of Income Tax (Appellate Tribunal) Rules, 1963. Considering the submissions of the Ld.AR that in the Miscellaneous Application assessee has enclosed petition for condonation of delay and affidavit and request to recall the order of the Tribunal, we are of the considered view that the onus is on the assessee to present its case and clarify the queries put-forth by the Bench at the time of hearing of the appeal. This lacks in the present case. However, considering the principles of natural justice as well as affidavit and petition for condonation of delay filed along with the Miscellaneous Application, we hereby recall the order of the Tribunal passed in ITA No.234/VIZ/20022 for the A.Y.2018-19 dated 31.01.2024 to adjudicate the case on merits along with the petition for condonation of delay. Accordingly, the Miscellaneous Application filed by the assessee is allowed. The Registry is directed to post the appeal for hearing in due course after issuing notice to both parties. 5. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 02nd January, 2025. Sd/- (क े.नरधिम्हा चारी) (K. NARASIMHA CHARY) न्याधयक िदस्य/JUDICIAL MEMBER Sd/- (एि बालाक ृष्णन) (S. BALAKRISHNAN) लेखा िदस्य/ACCOUNTANT MEMBER Dated : 02.01.2025 Giridhar, Sr.PS M.A. NO. 9/VIZ/2024 Kiran Kumar Kammili Page No. 4 आदेश की प्रतततिति अग्रेतषत/ Copy of the order forwarded to:- 1. तिर्ााररती/ The Assessee : Kiran Kumar Kammili 30-87-11, Kranthi RH colony Duvvada, Visakhapatnam - 530046 2. राजस्व/ The Revenue : ITO (International Taxation) Visakhapatnam 3. The Principal Commissioner of Income Tax 4. तिभागीय प्रतततितर्, आयकर अिीिीय अतर्करण, तिशाखािटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गार्ाफ़ाईि / Guard file //True Copy// आदेशािुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam "