S.RAMESH,CHENNAI vs. ACIT, NON CORP CIRCLE-9(1), CHENNAI
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI MAHAVIR SINGH, HON’BLE & SHRI MANJUNATHA.G, HON’BLE
आयकर अपीलीय अिधकरण, ’सी’ �यायपीठ, चे�ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI �ी महावीर िसंह, माननीय उपा��, एवं �ी मंजूनाथा.जी, माननीय लेखा सद� के सम� BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.25 to 27/Chny/2023 िनधा�रण वष� /Assessment Years: 2009-10 to 2011-12 v. Mr.S.Ramesh, The Asst. Commissioner- No.117, Old No.56, of Income Tax, Sami Naicken Street, Non-Corporate Circle-9 (1), Chintadripet, Chennai-600 002. Chennai. [PAN: AAAPR 6313 D] (अपीलाथ�/Appellant) (��यथ�/Respondent) : अपीलाथ� क� ओर से/ Appellant by Dr.CA. Abhishek Murali, FCA ��यथ� क� ओर से /Respondent by : Mr.P.Sajit Kumar, JCIT सुनवाई क� तारीख/Date of Hearing : 30.03.2023 घोषणा क� तारीख /Date of Pronouncement : 30.03.2023 आदेश / O R D E R PER MANJUNATHA.G, ACCOUNTANT MEMBER: These three appeals filed by the assessee are directed against
separate, but identical orders of the Commissioner of Income Tax
(Appeals)-10, Chennai, all dated 27.09.2018, and pertains to assessment
years 2009-10 to 2011-12. Since, the facts are identical and issues are
common, for the sake of convenience, these appeals were heard together
and are being disposed off, by this consolidated order.
At the outset, we find that there is a huge delay of 1468 days in filing
of these three appeals before the Tribunal, for which, the assessee has filed
a petition for condonation of delay along with Affidavits explaining the
reasons for such delay. The Ld.Counsel for the assessee referring to
ITA Nos.25 to 27/Chny/2023 :: 2 ::
Affidavits filed by the assessee submitted that the orders of the Ld.CIT(A)
were received by the assessee on 03.01.2019 and ordinarily, the assessee
should have filed these three appeals within 60 days i.e. on or before
04.03.2019, but due to severe depression caused due to sudden death of
assessee’s father and also due to his deteriorating health conditions, Doctor
advised the assessee to take rest. However, in December, 2022, the Tax
Recovery Officer had issued orders to auction ancestral residential house
and then only, it came to my notice that Income Tax demand subsist
against my name. Further, the assessee has immediately take steps to file
appeals before the Tribunal in consultation with Counsel, which caused
delay of 1468 days. The delay is neither intentional nor for wanton of any
undue benefit, but beyond control of the assessee. Therefore, in the
interest of justice, the delay in filing of these three appeals may be
condoned.
The Ld.DR, on the other hand, opposing the Affidavits filed by the
assessee for condonation of delay submitted that there is a huge delay of
1468 days in filing of these three appeals and the reasons given by the
assessee for such huge delay is neither convincing nor reasonable as
prescribed by the Act for condonation of delay, and thus, the delay should
not be condoned.
ITA Nos.25 to 27/Chny/2023 :: 3 ::
We have heard both the parties and considered contents of Affidavits
filed by the assessee for condonation of delay. From the reasons given by
the assessee in the Affidavits filed for condonation of delay, we find that
the assessee has made a vague claim of medical reasons without any
supporting evidences to justify his stand that he was suffering from ill-
health and the Doctors advised him to take rest. No doubt, medical grounds
may be good reason for condonation of delay. However, the reasons given
by the assessee, including medical grounds should be supported by
necessary evidences. In these cases, the Affidavits filed by the assessee
by giving medical reasons is not supported by any evidences. Therefore,
we are of the considered view that the reasons given by the assessee in
the Affidavits for condonation of huge delay of 1468 days is neither
convincing nor reasonable as provided under the Act, for condonation of
delay in these appeals. Therefore, appeals filed by the assessee are
dismissed for all the three assessment years.
In the result, appeals filed by the assessee are dismissed as unadmitted.
Order pronounced on the 30th day of March, 2023, in Chennai.
Sd/- Sd/- (महावीर िसंह) (मंजूनाथा.जी) (MANJUNATHA.G) (MAHAVIR SINGH) उपा�� /VICE PRESIDENT लेखा सद�य/ACCOUNTANT MEMBER
चे�ई/Chennai, �दनांक/Dated: 30th March, 2023. TLN
ITA Nos.25 to 27/Chny/2023 :: 4 :: आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 4. आयकर आयु�/CIT 2. ��यथ�/Respondent 5. िवभागीय �ितिनिध/DR 3. आयकर आयु� (अपील)/CIT(A) 6. गाड� फाईल/GF
