KIRAN KUMAR KAMMILI,VISAKHAPATNAM vs. ITO, WARD INTERNATIONAL TAXATION, VISAKHAPATNAM
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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE
PER S. BALAKRISHNAN, Accountant Member :
This appeal filed by the assessee against the final assessment order of the Ld. Income Tax Officer, Ward – International Taxation, Vizag passed U/s. 143(3) r.w.s 144C(13) of the Income Tax Act, 1961 in DIN & Order No.
2 ITBA/AST/S/143(3)/2022-23/1042983138(1), dated 9/5/2022
for the AY 2018-19.
At the outset, at the time of hearing of the appeal ie., on
23/01/2024, we find from the record that there is a delay of 145
days in filing the assessee’s appeal before the Tribunal. Further,
the Bench has also noted that the assessee has not filed any
petition seeking condonation of delay explaining the reasons for
belated filing of the appeal. When the Bench raised this issue and
sought clarification from the Ld. Authorized Representative, the
Ld. AR pleaded for apologies from the Bench and sought for time
for filing the petition for condonation of delay. Considering the
Ld. AR’s plea, the Hon’ble Bench has took a lenient view and
directed the assessee to file the condonation petition along with
necessary documents and affidavit of the assessee explaining the
reasons for belated filing the appeal on or before 24/01/2024.
However, on 24/01/2024 the Ld. AR has sent an e-mail to
the Hon’ble ITAT forwarding the assessee’s petition for
condonation of delay. On perusal of the petition for condonation
of delay, we find that the Ld. AR has simply forwarded a letter
titled as “Petition for Condonation of Delay” wherein it was stated
that the assessee being a Non-Resident was not available in India
3 at the time of passing of Final Assessment Order and therefore
the appeal could not be filed within the time as prescribed U/s.
253(3) of the IT Act, 1961. It is pertinent to mention here that if
an appeal/application is barred by time, or if there are reasons to believe
that it may be barred by time, an application for the condonation of delay
should be made well in advance before the hearing of the appeal, which
is not done in the present case. Such an application should, if necessary,
be supported by documentary evidence, e.g., a medical certificate or an
affidavit. Further, in the present case, even after the Hon’ble Bench has
taken a lenient view and has given time to the assessee for filing the
condonation of delay petition and specifically directed the Ld. AR that
such condonation petition should clearly mention the reasons that
prevented the assessee in not filing the appeal within the stipulated time
limit and should be filed in a proper format enclosing necessary
documentary evidence along with an affidavit duly notarized, however,
the assessee has simply filed “Petition for Condonation of Delay” in a
letter format without enclosing any documentary evidence as well as the
affidavit of the assessee. At this juncture, we find it relevant to mention
the Rule-10 of the Income Tax (Appellate Tribunal) Rules, 1963 which
reads as under:
4 “Filing of Affidavits
Where a fact which cannot be borne by, or is contrary to, the record is alleged, it shall be stated clearly and concisely and supported by a duly sworn affidavit.”
In the present case, though the assessee has filed a petition
seeking condonation of delay by stating that he was not available
in India while passing the Final Assessment Order and therefore
the appeal was filed belatedly with a delay of 145 days, the said
condonation petition is not supported by an affidavit which is
required to be produced for a legitimate claim along with
supporting documents and evidences whatsoever the reason
mentioned therein. The assessee should be reasonably diligent
while filing the Petition for Condonation of Delay. Further, we
make it clear that the Tribunal cannot appreciate the
lackadaisical approach either by the assessee or by the revenue.
Hence, we are of the considered opinion that it is a fit case to
dismiss the appeal as not maintainable since it is barred by
limitation as discussed above. It is ordered accordingly and the
appeal of the assessee is dismissed in limine.
In the result, appeal of the assessee is dismissed
5 Pronounced in the open Court on 31st January, 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 :31.01.2024 OKK - SPS
आदेश क� ��त�ल�प अ�े�षत/Copy of the order forwarded to:- �नधा�रती/ The Assessee – Kiran Kumar Kammili, 30-87-11, Kranthi 1. RH Colony, Duvvada, Visakhapatnam, Andhra Pradesh-530046. राज�व/The Revenue – Income Tax Officer, Ward-International 2. Taxation, Visakhapatnam, Andhra Pradesh. 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
