MUNCIPAL CORPORATION,RAJAHMUNDRY V. JOINT COMMISSIONER OF INCOME TAX, TDS RANGE, VISAKHAPATNAM

ITA 2/VIZ/2025

AI Insights

The case involves two appeals by the Municipal Corporation Rajahmundry against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, both dated 23.01.2023. These appeals were related to penalty orders passed under section 271C of the Income Tax Act, 1961 for the assessment years 2015-16 and 2016-17. The appeals were filed on 02.01.2025, which was significantly delayed by 643 days. The assessee did not provide any explanation for the delay, nor did they file an application for condonation of delay. The tribunal, after considering the submissions and the record, decided to dismiss the appeals due to the lack of maintainability arising from the unexplained delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712269 (ITAT-VISAKHAPATNAM)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA VILLURI
• Assessee Lawyers: G.V.N.HARI
• Keywords: Condonation of delay; TDS

Judgement Text

" आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Vijay Pal Rao, Vice President and Shri Manjunatha G., Accountant Member आ.अपी.सं /ITA No.1/Viz/2025 and 2/Viz/2025 (निर्धारण वर्ा/Assessment Year: 2016-17 and 2017-18) Municipal Corporation Rajahmundry PAN : VPNMO0927D Vs. Joint Commissioner of Income Tax Visakhapatnam (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri G.V.N.Hari, AR (through hybrid hearing) रधजस् व द्वधरध/Revenue by: Dr.Aparna Villuri, DR सुिवधई की तधरीख/Date of Hearing: 28/07/2025 घोर्णध की तधरीख/ Date of Pronouncement: 30/07/2025 आदेश / ORDER PER VIJAY PAL RAO, VICE PRESIDENT: These two appeals filed by the assessee are directed against two separate orders of the Commissioner of Income Tax (Appeals) [“Ld.CIT(A)”], National Faceless Appeal Centre, Delhi, both dated 23.01.2023, arising from the penalty order passed u/s 271C of the Income Tax Act, 1961 (“the Act”) for the A.Y.2015-16 and 2016-17 respectively. Printed from counselvise.com 2 ITA No.1 & 2 /Viz/2025 Municipal Corporation, Rajahmundry 2. There is a delay of 643 days in filing these two appeals. The assessee has not filed any application for condonation of delay nor has explained the cause of delay, either in the pleadings or otherwise. The Ld.AR of the assessee has also shown his handicapness to explain the cause of delay, as he has mentioned that despite his best efforts, the assessee has not brought any facts leading to the delay of 643 days. 3. On the other hand, the Ld.DR has submitted that there is inordinate delay of 643 days in filing these two appeals of the assessee. The assessee has not explained any cause of delay, much less the sufficient cause in filing these appeals. Accordingly, he has submitted that these two appeals of the assessee are not maintainable, being barred by limitation and liable to be dismissed in-limine. 4. Having considered the submissions of the Ld.AR as well as the Ld.DR and careful perusal of the record available before us, at the outset, we note that these two appeals were filed by the assessee on 02.01.2025 against the impugned orders dated 23.01.2023. Therefore, there is a gap of about two years in filing these appeals after the impugned orders were passed by the Ld.CIT(A). The assessee has neither filed any application for condonation of delay nor otherwise explained the cause of delay. In Form-36, the assessee has accepted the date of communication as 23.01.2023 and therefore, the delay of 643 days in filing these two appeals has not been explained by the Printed from counselvise.com 3 ITA No.1 & 2 /Viz/2025 Municipal Corporation, Rajahmundry assessee. Accordingly, these two appeals of the assessee are found to be not maintainable, being barred by limitation and consequently liable to be dismissed. We order accordingly. 5. In the result, these two appeals filed by the assessee are dismissed as not maintainable, being barred by limitation. Order pronounced in the Open Court on 30th July, 2025. Sd/- Sd/- (MANJUNATHA G.) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE PRESIDENT Hyderabad, Dated 30th July, 2025 L.Rama, SPS Copy to: S.No Addresses 1 Municipal Corporation, Municipal Office, Aryapuram, Rajahmundry 2 The Joint Commissioner of Income Tax, TDS Range, Income Tax Office, Aayakar Bhavan, Dabagardens, Visakhapatnam 4 The Pr.Commissioner of Income Tax, Visakhapatnam 4 The DR, ITAT Visakhapatnam 5 Guard File TRUE COPY SENIOR PRIVATE SECRETARY ITAT, VISAKHAPATNAM Printed from counselvise.com "