RAMAKRISHNA NIMMAGADDA,VIJAYAWADA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VIJAYAWADA

PER S. BALAKRISHNAN, Accountant Member :

The captioned two appeals are filed by the assessees against

the orders of the Ld. Commissioner of Income Tax (Appeals)-

Vijayawada [CIT(A)] in ITA No. 151/CIT(A)/VJA/2015-16, dated

22/09/2016 [in the case of Sri Nimmagadda Venu Gopal] and in

ITA No. 150/CIT(A)/VJA/2015-16, dated 22/09/2016 [in the case

of Sri Nimmagadda Ramakrishna] arising out of the orders

passed U/s. 143(3) of the Income Tax Act, 1961 [the Act] for the

AY 2012-13.

huge delay of 1155 days in filing both the appeals before the

Tribunal. Before us, the assessee has filed petition enclosing the

affidavit seeking condonation of delay along with Medical

Certificate and other documents. At the outset, the Ld.

Authorized Representative [AR] submitted that the delay in filing

the appeals was happened due to medical treatment undergone

by Sri Rama Krishna Nimmagadda who is taking care of the

income tax filings of Sri Venugopal Nimmagadda. In support of

his submission, the Ld. AR submitted various medical

3 prescriptions and pleaded that the delay in filing both the

appeals may be condoned.

objected to the condonation of delay and stated that Sri Rama

Krishna Nimmagadda was diagnosed ill and because of that

reason the delay of 1155 days in filing both the appeals before

the Tribunal cannot be justified. The Ld. DR also pointed out that

the medical treatment to the assessee’s brother Sri Rama Krishna

Nimmagadda was stopped in the year 2019 itself whereas the

appeal was filed on 22/1/2020. He therefore pleaded that the

delay in filing the appeals should not be condoned as it is

without any valid reason.

on record. In these cases, the Ld. CIT(A) orders were passed on

22/09/2016 and they were received by the assessees on

24/09/2016. The due date for filing the appeals before the

Tribunal is 23/11/2016. However, the appeals were filed by the

assessees on 22/1/2020 with a delay of 1155 days. With respect

to the condonation of delay in filing the appeals belatedly before

the Tribunal, we find merit in the argument of the Ld. DR. As

stated by the Ld. DR it is not a reasonable cause / sufficient

4 reason to state that the delay in the case of Sri Venugopal

Nimmagadda was occurred due to the reason that his brother Sri

Rama Krishna Nimmagadda has been diagnosed ill, and since he

was looking after the income tax matter, the appeal could not be

filed within the prescribed time limit before the Tribunal.

Further, no evidence was provided by the Ld. AR for continuous

prolonged sickness regarding the serious ailments as claimed in

the affidavit in the case of Sri Rama Krishna Nimmagadda.

Further, in his written submissions, the Ld. AR also mentioned

that Sri Venugopal Nimmagadda has undergone surgical

treatment in the year 2011 and was treated as out-patient from

2011 onwards. The above reasons mentioned by the Ld. AR in the

case of Sri Rama Krishna Nimmagadda as well as his brother Sri

Venugopal Nimmagadda cannot constitute a sufficient /

reasonable cause warranting a huge delay of 1155 days in filing

the appeals before the Tribunal. We therefore find that there is

no sufficient / reasonable cause in filing the appeals of Sri Rama

Krishna Nimmagadda and Venugopal Nimmagadda before the

Tribunal with a huge delay of 1155 days and hence we are

inclined to reject the petition seeking for condonation of delay.

Thus, since the delay in both the appeals is not condoned, these

5 appeals filed by the assessees are not maintainable and therefore they are dismissed in limine. 5. In the result, both the appeals of the assessees are dismissed.

Pronounced in the open Court on 13th February, 2024.

Sd/- Sd/- (दु�वू� आर.एल रे�डी) (एस बालाकृ�णन) (DUVVURU RL REDDY) (S.BALAKRISHNAN) �या�यकसद�य/JUDICIAL MEMBER लेखा सद�य/ACCOUNTANT MEMBER Dated :13.02.2024 OKK - SPS आदेश क� ��त�ल�प अ�े�षत/Copy of the order forwarded to:- �नधा�रती/ The Assessee – (i) Venugopal Nimmagadda, D.No.21-10- 1. 29, 2nd Lane, Flat No.101, Anu Heights, Srinagar Colony, Satyanarayanapuram, Vijayawada, Andhra Pradesh-520011. (ii) Ramakrishna Nimmagadda, D.No. 21-10-29, 2nd Lane, Flat No.101, Anu Heights, Srinagar Colony, Satyanarayanapuram, Vijayawada, Andhra Pradesh-520011. राज�व/The Revenue – Deputy Commissioner of Income Tax, Circle- 2. 1(1), The Central Revenue Building, Opp. PWD Grounds, MG Road, Vijayawada, Andhra Pradesh – 520002. 3. The Principal Commissioner of Income Tax, आयकर आयु�त (अपील)/ The Commissioner of Income Tax 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, �वशाखापटणम/ DR, ITAT, 5. Visakhapatnam गाड� फ़ाईल / Guard file 6. आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam