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

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ITA 30/VIZ/2020Status: DisposedITAT Visakhapatnam13 February 2024AY 2012-13Bench: SHRI DUVVURU RL REDDY, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN, HON’BLE (Accountant Member)5 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the reasons provided for the delay, including medical issues of a family member, did not constitute sufficient or reasonable cause. Consequently, the petition for condonation of delay was rejected.

What were the facts?

The assessees filed appeals before the ITAT with a significant delay of 1155 days. The delay was attributed to the medical treatment of one of the assessees' brother, who handled their tax filings.

What were the issues?

Whether the delay in filing the appeals before the Tribunal can be condoned on the grounds of medical treatment of a family member.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE

For Respondent: Dr. Satyasai Rath, CIT-DR

Hearing: 06/02/2024

Heard together (2 matters)

I.T.A. No.29/Viz/2020

I.T.A. No.30/Viz/2020

Read from the judgment's own cause title. This page is filed under one of them.

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 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.

At the outset, we noticed from the record that there is a 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.

Per contra, the Ld. Departmental Representative strongly 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.

We heard both the sides and perused the material available 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. 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

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