The Income Tax Officer, Ward-2(2), Vijayawada V. Garikipati Vijaya Lakshmi, Vijayawada

MA 9/VIZ/2020

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The case involves a miscellaneous application filed by the revenue seeking modification of a previous order by the Income Tax Appellate Tribunal, Visakhapatnam. The application was filed with a delay of 137 days, and the revenue initially sought condonation for only 128 days. The tribunal issued a defect notice, prompting the revenue to file a revised application acknowledging the full delay but failed to provide a concrete reason for the delay. The respondent objected to the condonation of the delay and the adjudication on merits. After hearing both parties, the tribunal dismissed the application due to the lack of sufficient grounds for condonation of the delay.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135868 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-12-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 11-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER Miscellaneous Application No.09/Viz/2020 Arising out of I.T.A.No.545/Viz/2018 (ननधधारण वर्ा / Assessment Year : 2008-09) Income Tax Officer Ward-2(2) Vijayawada Vs. Garikapati Vijayalakshmi D.No.40-25-35 Masjid Street, Patamata Vijayawada [PAN : AYQPG6284N] 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 : 23.12.2022 घोर्णध की तधरीख/Date of Pronouncement : 19.01.2023 O R D E R Per Shri S.Balakrishnan, Accountant Member : This miscellaneous application is filed by the revenue seeking modification of the order of the Income Tax Appellate Tribunal, Visakhapatnam in ITA No.545/Viz/2018 dated 03.07.2019 for the Assessment Year (A.Y.) 2008-09. It is apparent from the records that the revenue filed miscellaneous application on 12.06.2020 with the delay of 137 days. A defect notice was issued by the Tribunal on 15.06.2020, mentioning that there is delay of 137 days in filing of miscellaneous application, whereas, the revenue filed petition for condonation of delay of 2 MA No.09/Viz/2020, A.Y.2008-09 Garikapati Vijayalakshmi, Vijayawada 128 days only. Accordingly, the Ld.CIT(DR), ITAT, Visakhapatnam directed the AO to submit revised Miscellaneous Application through prescribed format in the light of the observations of the Hon’ble ITAT, Visakhapatnam. Consequently, the revenue filed revised miscellaneous application and filed a petition, pleading for condonation of delay of 137 days and for adjudication of the appeal on merits. 2. Per contra, the Ld.AR objected for grant of condonation of delay and adjudication of the appeal on merits. 3. We have heard the rival parties and perused the material available on record. It is evident that the revenue filed petition for condonation of delay of 128 days, whereas, the actual delay in filing of the miscellaneous application was 137 days. Though the revenue filed petition dated 03.07.2020 for condonation of delay, there is no concrete reason to condone the delay and adjudicate the case on merits. Hence, the miscellaneous application filed by the revenue is dismissed. 4 . In the result, the miscellaneous application of the revenue is dismissed. 3 MA No.09/Viz/2020, A.Y.2008-09 Garikapati Vijayalakshmi, Vijayawada Order pronounced in the open court on 19 th January, 2023. Sd/- Sd/- (द ु व्वूरु आर.एल रेड्डी) (एस बालाकृ ष्णन) (DUVVURU RL REDDY) (S.BALAKRISHNAN) न्याधयकसदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER Dated : 19.01.2023 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. रधजस्व/The Revenue –The Income Tax Officer, Ward-2(2), Vijayawada 2. ननधधाऩरती/ The Assessee– Smt. Garikapati Vijayalakshmi, D.No.40-25-35 Masjid Street, Patamata, Vijayawada 3. प्रधान आयकर आयुक्त /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