What did the Tribunal hold?

The Tribunal found the reasons provided for the delay to be unconvincing and lacking satisfactory evidence. Consequently, the Tribunal held that the delay could not be condoned.

The assessee filed an appeal with an inordinate delay of 898 days against the order of the CIT(A). The assessee cited a fall, severe back pain, and the COVID-19 lockdown as reasons for the delay.

What were the issues?

The primary issue was whether the delay in filing the appeal could be condoned based on the reasons provided by the assessee.

Meka Ranganayakamma, Gosala vs ITO | ITAT Visakhapatnam 2023

Income Tax Appellate Tribunal, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM

Before: SHRI DUVVURU RL REDDY, HON’BLE

For Appellant: Shri G.V.N.Hari, AR

Hearing: 09.03.2023Pronounced: 21.04.2023

IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.39/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2011-12) Smt. Meka Ranganayakamma Vs. Income Tax Officer Gosala, Penamaluru Mandal Ward-2(4) Krishna District Vijayawada [PAN : BFJPM1961H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यधथी की ओर से / Respondent by : Shri O.N.Hari Prasada Rao, DR सुनवधई की तधरीख / Date of Hearing : 09.03.2023 घोर्णध की तधरीख/Date of Pronouncement : 21.04.2023 आदेश /O R D E R

Per Shri Duvvuru RL Reddy, Judicial Member :

This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], Vijayawada vide Appeal No.10293/CIT(A)/VJA/18-19 dated 23.07.2019 for the Assessment Year (A.Y.) 2011-12 with the inordinate delay of 898 days. The assessee filed petition for condonation of delay, submitting that the assessee fell down while climbing down the stair case on 15.09.2019, suffered from severe back pain and she was advised bed rest till 14.12.2019. As the assessee did not recover, she continued to be confined

Smt.Meka Ranganayakamma, Visakhapatnam to bed till the end of March 2020. The assessee further submitted that due to onset of COVID, the Govt. of India declared lockdown from 15.03.2020 which continued for many months and due to this gap, the filing of appeal against the order of the Ld.CIT(A) escaped from the memory of the assessee. It was only when the assessee received a call from the Income Tax Officer on 01.03.2022 about the demand outstanding in her case, the assessee realised that she did not file appeal against the order of the Ld.CIT(A) and took necessary steps to file the appeal before the Tribunal on 07.03.2022. The assessee further submitted that the reasons explained were beyond the control of the assessee, which is neither intentional nor deliberate. Therefore, prayed for condonation of delay of 898 days and to pass orders in the interest of justice.

I have heard the Ld.AR and perused the condonation petition filed by the assessee. In the instant case, the order of the Ld.CIT(A) was passed on 23.07.2019 and the assessee ought to have filed appeal against the order before the Tribunal on or before 22.09.2019. But the assessee filed appeal with an inordinate delay of 898 days. The reasons explained in the petition for condonation of delay are not convincing and reflects the negligence of the assessee in filing the appeal within time. There is no Smt.Meka Ranganayakamma, Visakhapatnam satisfactory evidence to show that the assessee was not in a position to move from the bed and no supporting medical evidences. Hence, I find no merit in the condonation petition filed by the assessee and hence, the delay cannot be condoned. I, therefore, dismiss the appeal filed by the assessee in-limine.

In the result, appeal filed by the assessee is dismissed in-limine.

Order pronounced in the open court on 21st April 2023.

Sd/- (दुव्वूरु आर.एल रेड्डी) (DUVVURU RL REDDY) न्याधयक सदस्य/JUDICIAL MEMBER Dated : 21.04.2023 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Smt. Meka Ranganayakamma, Gosala, Penamaluru Mandal, Krishna District 2. रधजस्व/The Revenue – The Income Tax Officer, Ward-2(4), Vijayawada 3. The Principal Commissioner of Income-Tax, Vijayawada 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम DR,ITAT, / Visakhapatnam 5..गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

MEKA RANGANAYAKAMMA,GOSALA vs. ITO, WARD-2(4), VIJAYAWADA

What did the Tribunal hold?

What were the facts?

What were the issues?

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