Income Tax Appellate Tribunal - Panji
B.Ranga Mani, L/R Of (Late) B.Ravindra ... vs The Acit, Circle - 1,, Eluru on 27 September, 2017
ITA No.108/Vizag/2014
B. Ranga Mani, L/R of (Late) B. Ravindra Nath, Eluru
आयकर अपील य अ धकरण, वशाखापटणम पीठ, वशाखापटणम
IN THE INCOME TAX APPELLATE TRIBUNAL,
VISAKHAPATNAM BENCH, VISAKHAPATNAM
ी वी. दग
ु ाराव, या यक सद य एवं
ी ड.एस. सु दर "संह, लेखा सद य के सम%
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER &
SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER
आयकर अपील सं./I.T.A.No.108/Vizag/2014
( नधारण वष / Assessment Year: 2004-05)
B. Ranga Mani ACIT, Circle-1,
L/R of (Late) B. Ravindra Nath Eluru
Eluru
[PAN No.ACTPB8760H]
(अपीलाथ' / Appellant) (()याथ' / Respondent)
अपीलाथ क ओर से / Appellant by : Shri G.V.N. Hari, AR
याथ क ओर से / Respondent by : Shri R. Govinda Rajan, DR
सुनवाई क तार ख / Date of hearing : 19.09.2017
घोषणा क तार ख / Date of Pronouncement : 27.09.2017
आदे श / O R D E R
PER D.S. SUNDER SINGH, Accountant Member:
This appeal filed by the assessee is directed against order of the Commissioner of Income Tax {CIT(A)}, Rajahmundry vide F.No.Hqrs/28/263/CIT/RJY/2012-13 dated 22.3.2013 for the assessment year 2004-05.
1 ITA No.108/Vizag/2014
B. Ranga Mani, L/R of (Late) B. Ravindra Nath, Eluru Condonation of delay:-
2. The assessee filed appeal in this case on 7.4.2014 with delay of 318 days. The assessee also filed petition for condonation of delay.
The assessee is a legal heir of late B. Ravindra Nath. The assessee being wife of Mr. Ravindra Nath, she became the legal representative of late B. Ravindra Nath. In this case, the Commissioner of Income Tax, Rajahmundry (CIT) passed order u/s 263 of the Income Tax Act, 1961 (hereinafter called as 'the Act') on 22.3.2013 which was received by the assessee on 25.3.2013. During the pendency of the proceedings, the husband of the assessee expired and she became the legal representative. The Ld. A.R. submitted that the assessee did not file appeal against the order u/s 263 of the Act, since there was no demand raised and there was no instruction anywhere in the order passed u/s 263 of the Act regarding filing of appeal. Only on receipt of the order u/s 143(3) r.w.s. 263 of the Act, the assessee realized that there was a demand consequent to the order passed u/s 263 of the Act, which should be paid within 30 days and the appeal has to be preferred against the order u/s 263 of the Act as advised by the Auditor. The assessee further submitted that she is 60 years old and her husband expired in 2012 and in 2013 she had leg fracture and she underwent surgery for thigh bone and from then onwards, she lost mobility and 2 ITA No.108/Vizag/2014 B. Ranga Mani, L/R of (Late) B. Ravindra Nath, Eluru became completely bedridden and sick even till date. Therefore, the assessee has requested for condonation of delay and to admit the appeal.
3. On the other hand, the Ld. D.R. vehemently opposed for condoning the delay.
4. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. The assessee is a widow and her husband who was looking after business was expired in 2012. Being legal representative she is representing the case on behalf of her husband. The Ld. A.R. submitted that she was not aware of the legal position regarding filing of appeal against the order u/s 263 of the Act. Since there was no demand and lack of instruction in the order u/s 263 of the Act she could not file the appeal against the order u/s 263 of the Act. She realized the tax effect of the order u/s 263 of the Act only on receipt of the assessment order passed u/s 143(3) r.w.s. and approached the auditor, who guided her to file the appeal against the order u/s 263 of the Act and then only the appeal was filed. The assessee was a housewife and due to sheer ignorance, the appeal was not filed. She is 60 years old and had medical problems including the fracture of thigh bone and she is bedridden. Considering 3 ITA No.108/Vizag/2014 B. Ranga Mani, L/R of (Late) B. Ravindra Nath, Eluru the facts and circumstances of the case we are of the considered opinion that this is a fit case for condonation of delay. Accordingly, we condone the delay and admit the appeal.
5. In the result, the delay in filing the appeal is condoned and appeal is admitted. Appeal is posted for hearing on 9.11.2017. The above order was pronounced in the open court on 27th Sept'17.
Sd/- Sd/-
(वी. दग
ु ाराव) ( ड.एस. सु दर "संह)
(V. DURGA RAO) (D.S. SUNDER SINGH)
या यक सद य/JUDICIAL MEMBER लेखा सद य/ACCOUNTANT MEMBER #वशाखापटणम /Visakhapatnam:
'दनांक /Dated : 27.09.2017 VG/SPS आदे श क त)ल#प अ*े#षत/Copy of the order forwarded to:-
1. अपीलाथ / The Appellant - B. Rangamani, L/R of (Late) B. Ravindra Nath, Prop: M/s. Ravi Enterprises, Eastern Street, Eluru-1.
2. याथ / The Respondent - The ACIT, Circle-1, Eluru
3. आयकर आय+ ु त / The CIT, Rajahmundry
4. आयकर आय+ ु त (अपील) / The CIT (A), Rajahmundry
5. #वभागीय त न.ध, आय कर अपील य अ.धकरण, #वशाखापटणम / DR, ITAT, Visakhapatnam
6. गाड फ़ाईल / Guard file आदे शानुसार / BY ORDER // True Copy // Sr. Private Secretary ITAT, VISAKHAPATNAM 4