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APHC010452692024
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE TWENTY SEVENTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR I.A.No.01 of 2025 In/And INCOME TAX TRIBUNAL APPEAL NO: 32/2025 Between: 1. SANTOSHKUMAR GUPTA, A L.R. OF LATE RAMESWARLAL GUPTA, PROP VINAYAKA TRADERS, D.NO. 75-7-6/1A, NAGARJUNA STREET, BHAVANIPURAM, VIJAYAWADA, ANDHRA PRADESH - 520 012
...APPELLANT AND 1. INCOMETAX OFFICER, Ward-1 (2), C.R. Buildings, M.G. Road Vijayawada, Andhra Pradesh.
...RESPONDENT Appeal under section _______ against ordersThe present Income Tax Tribunal Appeal is filed against the aggrieved order passed by Income Tax Appellate Tribunal, Visakhapatnam in M.A. 38A 2022. In I.T.A.No. 78A 2020 dt 10.06.2024 for the Assessment year 2009-2010 IA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to condone the delay of 719 days in filing the ITTA against the Income Tax Appellate Tribunal, Visakhapatnam in I.T.A.No.78/Viz/2020 dt:
10.06.2024 for the Assessment year 2009-2010 in the interest of justice and to pass IA NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to condone the delay 153 days in representing the instant Petition bearing SR.No.35777 of 2024, dated 14.10.2024 and pass Counsel for the Appellant: 1. B V S CHALAPATI RAO Counsel for the Respondent: 1. Y N VIVEKANANDA
The Court made the following Order: (per Hon’ble Sri Justice R.Raghunandan Rao)
The appellant had suffered the order of assessment dated 03.07.2009 for the assessment year 2009 - 10. The said order was set aside in appeal and remanded back to the assessing officer. Subsequently, a fresh order of assessment dated 03.07.2017 came to be passed. Aggrieved by the said order the appellant moved an appeal. This appeal came to be dismissed by the Commissioner of Income Tax (Appeals) Vijayawada, by an order dated 18.11.2019. The appellant had thereupon filed an appeal before the Income Tax Appellate Tribunal which came to be dismissed on 10.06.2022. 2. The appellant, then moved the present appeal, before this Court, on 15.10.2024. As there was a delay of 719 days, the appellant filed I.A.No.1 of 2025 for condonation of delay. In the affidavit filed in support of the application, it is stated that the appellant had initially contemplated obtaining relief under the Vivad Se Vishwas Scheme. However, Chartered Accountant, of the appellant, informed the appellant that the case would not come under this scheme and advised the appellant to file an appeal before the High Court. The appellant would further state that the delay in filing the appeal occurred on account of the delay in obtaining the proof of service of the order from the Income Tax Appellate Tribunal, Visakhapatnam. There is no explanation as to why and how there was a delay in obtaining proof of service of the order from the Income Tax Appellate Tribunal and as to why such proof of service is needed for preferring an appeal before this Court. The earlier reason of the appellant having spent time on ascertaining whether he could approach the
authorities under Vivad Se Vishwas Scheme also does not contain any details as to when the said proposal was mooted and when the appellant had approached the Chartered Accountant for advice.
Sri B.V.S.Chalapathy Rao, learned counsel for the appellant would submit that the appellant had passed away and his legal representative have moved a miscellaneous application for review of the order of the Income Tax Appellate Tribunal which came to be dismissed only in the year 2024. He would submit that on account of the pendency of the said miscellaneous application, the appellant had not moved the appeal before this Court. Learned counsel would submit that the aforesaid circumstances could be taken into account and a liberal view may be taken on the delay in filing of the appeal.
We are of the opinion that none of the reasons set out, either in the affidavit filed in support of the application, or the submissions of learned counsel, are sufficient for us to find a plausible ground for condonation of delay of 719 days in the filing of the appeal. In the absence of any specifics or details as to the steps taken by the appellant or his legal representative explaining the delay in approaching this Court, it would not be permissible for this Court to condone any delay, especially the delay in the order of 719 days.
Accordingly, I.A.No.01 of 2025 is dismissed. Consequent upon the dismissal of I.A.No.1 of 2025, I.T.T.A.No.32 of 2025 also stands dismissed. ________________________ R. RAGHUNANDAN RAO, J
________________ T.C.D.SEKHAR, J
Date: 27.01.2026 M K K
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
I.A.No.01 of 2025 In/And INCOME TAX TRIBUNAL APPEAL NO: 32/2025
(per Hon’ble Sri Justice R Raghunandan Rao)
27.01.2026
M K K