SRI SAHASRALINGESWARA SWAMY TEMPLE,GUNTUR V. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

ITA 489/VIZ/2024

AI Insights

The case involves an appeal by Sri Sahasralingeswara Swamy Temple against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the assessment year 2013-14. The appeal was filed against an order passed under section 147 read with section 144 of the Income Tax Act, 1961. The primary issue in the tribunal was the delay in filing the appeal, which was found to be 157 days late. The assessee attributed the delay to the misplacement of the appeal order by their Authorized Representative. However, the tribunal noted the absence of an affidavit or substantial documentary evidence to support the claim of delay, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 46547 (ITAT-VISAKHAPATNAM)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 147

Judgement Text

"आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री लधलत क ुमार, न्याधयक सदस्य एिं श्री एस बालाक ृष्णन, लेखा सदस्य क े समक्ष BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.489/VIZ/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14) Sri Sahasralingeswara Swamy Temple Ponnur Town and Ponnur Mandal Guntur District – 522124 Andhra Pradesh [PAN: ACIFS4319L] v. Income Tax Officer (Exemptions) Standard House Behind SBI Commercial Branch Nagarampalem, Guntur – 522004 Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : None राजस्व का प्रतततितित्व/ Department Represented by : Shri N. Gopi Krishna, Sr. AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 16.01.2025 घोर्णध की तधरीख/Date of Pronouncement : 22.01.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. I.T.A.No.489/VIZ/2024 Sri Sahasralingeswara Swamy Temple Page No. 2 ITBA/NFAC/S/250/2024-25/1065942874(1) dated 24.06.2024 for the A.Y.2013-14 arising out of order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (in short ‘Act’) dated 22.03.2022. 2. None appeared on behalf of the assessee. 3. At the outset, at the time of hearing of the appeal i.e., on 16.01.2025, we find from the record that there is a delay of 157 days in filing the assessee’s appeal before the Tribunal. Further, the Bench has also noted that the assessee has filed petition seeking condonation of delay explaining the reasons for belated filing of the appeal. On perusal of the petition for condonation of delay, we find that the assessee has simply forwarded a letter titled as “Application Seeking Condonation of Delay” wherein it was stated that the delay is mainly due to misplacement of the Appeal-order passed by the Ld. CIT(A) in the office of the Authorized Representative. It is pertinent to mention here that if an appeal/application is barred by time, or if there are reasons to believe that it may be barred by time, an application for the condonation of delay should be made well in advance before the hearing of the appeal, which is not done in the present case. Such an application should, if necessary, be supported by documentary evidence, e.g., a medical certificate or an affidavit. At this juncture, we find it relevant to mention the Rule-10 of the Income Tax (Appellate Tribunal) Rules, 1963 which reads as under: I.T.A.No.489/VIZ/2024 Sri Sahasralingeswara Swamy Temple Page No. 3 “Filing of Affidavits 10. Where a fact which cannot be borne by, or is contrary to, the record is alleged, it shall be stated clearly and concisely and supported by a duly sworn affidavit.” 4. In the present case, though the assessee has filed a petition seeking condonation of delay by stating that the delay is mainly due to misplacement of the Appeal-order passed by the Ld. CIT(A) in the office of the Authorized Representative and therefore the appeal was filed belatedly with a delay of 157 days, the said condonation petition is not supported by an affidavit which is required to be produced for a legitimate claim along with supporting documents and evidences whatsoever the reason mentioned therein. The assessee should be reasonably diligent while filing the Petition for Condonation of Delay. Further, we make it clear that the Tribunal cannot appreciate the lackadaisical approach by the assessee in the instant case. Hence, we are of the considered opinion that it is a fit case to dismiss the appeal as not maintainable since it is barred by limitation as discussed above. It is ordered accordingly and the appeal of the assessee is dismissed in limine. 5. In the result, appeal of the assessee is dismissed, in limine. Order pronounced in the open court on 22nd January, 2025. Sd/- (लललत क ुमार) (LALIET KUMAR) न्याधयक सदस्य/JUDICIAL MEMBER Sd/- (एस बालाक ृष्णन) (S. BALAKRISHNAN) लेखा सदस्य/ACCOUNTANT MEMBER Dated: 22.01.2025 Giridhar, Sr.PS I.T.A.No.489/VIZ/2024 Sri Sahasralingeswara Swamy Temple Page No. 4 आदेश की प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/ The Assessee : Sri Sahasralingeswara Swamy Temple Ponnur Town and Ponnur Mandal Guntur District – 522124 Andhra Pradesh 2. रधजस्व/ The Revenue : Income Tax Officer (Exemptions) Standard House Behind SBI Commercial Branch Nagarampalem Guntur – 522004 Andhra Pradesh 3. The Principal Commissioner of Income Tax 4. नवभधगीयप्रनतनिनर्, आयकरअपीलीयअनर्करण, नवशधखधपटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गधर्ाफ़धईल / Guard file //True Copy// आदेशधिुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam "