Mekala Kameswara Rao, Sattenapalli V. The Deputy Commissioner of Income Tax, Central Circle, Vijayawada

MA 54/VIZ/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0311 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-07-2024
• Assessment Year: misc
• Appeal Filed On: 07-08-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144; 64; 44AB; 153C

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAMBENCH, VISAKHAPATNAM श्रीद ु व्वूरुआरएल रेड्डी, न्याधयकसदस्यएिंश्रीएसबालाकृ ष्णन, लेखासदस्यके समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER एम.ए. नं. / M.A. NOs.51 TO 64 /VIZ/2023 [आईटीए सं. से उत्पन्न. /ARISING OUT OF ITA Nos. 579 to 585/VIZ/2018 & ITA Nos. 586 to 592/VIZ/2018] Mekala Kameswara Rao Vaddavalli (Village) Sattenapalli, Palnadu District -522403 Andhra Pradesh [PAN : AQJPM0582A] v. Dy. Commissioner of Income Tax Central Circle 4 th Floor, Stalin Corporate Auto Nagar, Vijayawada – 520007 Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri Samuel Nagadesi, AR राजस्व का प्रतततितित्व/ Department Represented by : Dr. Aparna Villuri, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 26.07.2024 घोषणा की तारीख/Date of Pronouncement : 08.08.2024 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. These Miscellaneous Applications are filed by the assessee against the common order passed by the Tribunal in ITA Nos. 579 to M.A. NOs. 51 TO 64 /VIZ/2023 Mekala Kameswara Rao Page No. 2 585/VIZ/2018 & ITA Nos. 586 to 592/VIZ/2018 dated 30.11.2022. These Miscellaneous Applications have been filed with a delay of 68 days. 2. At the outset, Ld. Authorized Representative [hereinafter in short “Ld.AR”] submitted that the assessee being an illiterate person was not aware of the provisions of the Act and hence pleaded that he could not appear before the Tribunal when the case was being heard. He further submitted that since the case is dismissed ex-parte, therefore pleaded to provide one more reasonable opportunity to the assessee in the interest of justice and the case may be decided on merits. 3. Per contra, Ld. Departmental Representative [hereinafter in short “Ld. DR”] strongly objected to the facts and submitted that the application is not maintainable, since it has been time barred by 68 days. 4. We have heard both the sides. It is an undisputed fact that these Miscellaneous Applications have been filed with a delay of 68 days. Miscellaneous Applications must have been filed in May, 2023 where as these were filed on 08.08.2023 with a delay of 68 days. The Tribunal is M.A. NOs. 51 TO 64 /VIZ/2023 Mekala Kameswara Rao Page No. 3 empowered to recall the order under Rule 24 of Income Tax Rules, 1963, when the case has been adjudicated ex-parte, provided it is filed within the period of six months from the end of the month in which the order is passed. In the instant case, Miscellaneous Applications were filed with a delay of 68 days and hence Tribunal has no power to condone the delay and entertain the Miscellaneous Applications filed with a delay of 68 days. 5. Further, we also see from the Tribunal order, the assessee is a non-filer and has not responded to any of the notices by the Revenue Authorities. The Tribunal in its order held as follows in Paragraph No.20 of the order: - “20. Admitted facts as seen from the record, we find that the assessee is a non-filer even though he had taxable income for the relevant assessment years. The assessee also failed to file the returns of income inspite of several notices and show cause notices issued. The Ld. AO also considering the details available from the seized material passed the assessment order u/s. 144 r.w.s 153C of the Act. The Ld. CIT(A) has also confirmed the additions in the quantum appeal. It is seen from the order of the Ld. CIT(A) the assessee has pleaded ignorance as he is an illiterate and not conversant with the tax matters and also not aware of the consequences of non-filing of returns of income. However, the Ld.CIT(A) observed that the assessee has engaged a qualified Tax Consultant for reply to the final show cause notice. Therefore, the Ld. CIT(A) has held that the assessee has wilfully failed to file his return of income or to substantiate the investments and the M.A. NOs. 51 TO 64 /VIZ/2023 Mekala Kameswara Rao Page No. 4 additions. The Ld. CIT(A) has also observed that the assessee was subject to tax audit u/s. 44AB of the Act for some years however has not produced any tax audit report before the Ld. Revenue Authorities. The Ld. CIT(A) has therefore concluded that since the assessee neither substantiated nor explained the case with cogent evidences, it is deemed concealment of income and hence penalty order needs to be confirmed. Even before us, the assessee as not represented his case substantiating the reasons for non-filing of return of income. We therefore are inclined to uphold the order of the Ld. CIT(A) considering the facts and circumstances of the case and we hereby dismiss the grounds raised by the assessee.” 6. We therefore find no merit in the argument of the Ld.AR and hence we are inclined to dismiss the Miscellaneous Applications filed by the assessee. 7. In the result, Miscellaneous Applications filed by the assessee are dismissed. Order pronounced in the open court on 08 th August, 2024. Sd/- (द ु व्वूरु आर.एल रेड्डी) (DUVVURU RL REDDY) न्याधयक सदस्य/JUDICIAL MEMBER Sd/- (एस बालाकृष्णन) (S. BALAKRISHNAN) लेखा सदस्य /ACCOUNTANT MEMBER Dated :. 08.08.2024 Giridhar, Sr.PS M.A. NOs. 51 TO 64 /VIZ/2023 Mekala Kameswara Rao Page No. 5 आदेशकीप्रतिललपिअग्रेपिि/ Copy of the order forwarded to:- 1. निर्ााररती/ The Assessee : Mekala Kameswara Rao Vaddavalli (Village) Sattenapalli, Palnadu District -522403 Andhra Pradesh 2. राजस्व / The Revenue : Dy. Commissioner of Income Tax Central Circle 4 th Floor, Stalin Corporate Auto Nagar, Vijayawada – 520007 Andhra Pradesh 3. The Principal Commissioner of Income Tax 4. निभागीय प्रनतनिनर्, आयकर अपीलीय अनर्करण, निशाखापटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गार्ा फ़ाईल / Guard file //True Copy// आदेशािुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam