GUNTI SURESH KUMAR,HYDERABAD vs. ITO., WARD-12(1), HYDERABAD
ITA No 102 of 2025 Gunti Suresh Kumar
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आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ‘ DB-B ‘ Bench, Hyderabad
Before Shri Vijay Pal Rao, Vice-President
A N D
Shri Manjunatha, G. Accountant Member
आ.अपी.सं /ITA No.102/Hyd/2025
(िनधाŊरण वषŊ/Assessment Year: 2013-14)
Shri Gunti Suresh Kumar
Hyderabad
PAN:BYKPS6071G
Vs.
Income Tax Officer
Ward 12(1)
Hyderabad
(Appellant)
(Respondent)
िनधाŊįरती Ȫारा/Assessee by:
Shri Sai Kumar, CA
राज̾ व Ȫारा/Revenue by::
Dr. Sachin Kumar, DR
सुनवाई की तारीख/Date of hearing:
04/06/2025
घोषणा की तारीख/Pronouncement: 06/06/2025
आदेश/ORDER
Per Vijay Pal Rao, Vice President
This appeal filed by the assessee is directed against the order dated 29/10/2024 of the learned CIT (A)/Addl./JCIT(A)-
3 Mumbai, for the A.Y.2013-14. 2. There is a delay of 25 days in filing the present appeal.
The assessee has filed an application for condonation of delay which is supported by an affidavit by the assessee.
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We have heard the learned AR as well as the learned DR for condonation of delay and perused the contends in the affidavit filed by the assessee. The assessee has explained the cause of delay of 25 days in filing the present appeal in para 2 to 4 of the affidavit as under:
Accordingly, by considering the reasons as explained by the assessee for delay of 25 days in filing the present appeal and taking a lenient view, we condone the said delay in filing the appeal.
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The assessee has raised the following grounds of appeal:
We have heard the learned AR as well as the learned DR and carefully perused the impugned order passed by the learned CIT (A). There was a delay of 2014 days in filing the appeal before the learned CIT (A) and consequently, the appeal of the assessee was dismissed by the learned CIT (A) as not maintainable being barred by limitation. The learned AR of the assessee has reiterated its contention as raised before the learned
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CIT (A) which are reproduced in para 6 of the impugned order as under:
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The assessee has not explained any reason much less the sufficient reasons for such inordinate delay of around six years in filing the appeal before the learned CIT (A). The learned CIT (A) has dismissed the appeal of the assessee in para 7.1 to 7.5 as under:
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In the absence of any reasonable cause to justify such an inordinate delay of 2014 days in filing the appeal before the learned CIT (A), the prayer of the assessee is not acceptable because of unsatisfactory and unjustified reasons for such delay. Accordingly, we do not find any error or illegality in the impugned order of the learned CIT (A) in dismissing the appeal of the assessee being barred by limitation.
In the result, appeal filed by the assessee is dismissed.
Order pronounced in the Open Court on 6th June, 2025. (MANJUNATHA, G.)
ACCOUNTANT MEMBER
(VIJAY PAL RAO)
VICE-PRESIDENT
Hyderabad, dated 6th June, 2025
Vinodan/sps
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Copy to:
S.No Addresses
1
Shri Gunti Suresh Kumar, LIG-874, Ramachandrapuram, BHEL
502032, Telangana
2
Income Tax Officer Ward 12(1) Aayakar Bhavan, Opp: LB
Stadium, Basheerbagh, Hyderabad 500004 Telangana
3
Pr. CIT - Hyderabad
4
DR, ITAT Hyderabad Benches
5
Guard File
By Order