T.MUTHU VENKATARAMAN(INDL),SALEM vs. ITO,NCW 1(5), COIMBATORE

This appeal by the assessee is arising out of the Revision order passed by the Principal Commissioner of Income Tax, Coimbatore – 1, in Revision No.PCIT, Coimbatore-1/Revision-263/100000174546 /2021 dated 22.02.2021. The assessment was framed by the Income Tax Officer, Non-Corporate Ward 1(5), Coimbatore for the assessment year 2016-17 u/s.144 of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 28.12.2018.

At the outset, it is noticed that this appeal is time barred by 245 days and assessee has neither filed any condonation petition nor any supportive affidavit. When this fact was pointed out to ld.CIT-DR, he pointed out that this matter was fixed for hearing ten times and none is present from assessee’s side despite service of notice on the assessee.

After hearing ld.CIT-DR and going through the case records, we noted that this appeal was fixed for hearing on number of occasions i.e., 10 occasions but none is present from assessee’s side despite notice issued through RPAD. The notices issued through RPAD were returned with a remark “assessee deceased & door locked”. It means that the assessee has left the address, as RPAD notices returned back. As the assessee is not interested in prosecuting the appeal, we decide the issue ex-parte qua assessee. We also noted that there is a delay of 245 days in filing of appeal and there is neither a condonation petition nor affidavit for condonation of delay. In the absence of the same, we dismiss this appeal of assessee as un-admitted.

In the result, the appeal filed by the assessee is dismissed.