M/S POTHYS PRIVATE LIMITED,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals)-18, Chennai in dated 25.03.2022. The assessment was framed by the ACIT, Central Circle 1(3), Chennai for the assessment year 2015-16 u/s.153A r.w.s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 16.12.2020.

At the outset, it is noticed that this appeal is time barred by 451 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 fifth time and none is present from assessee’s side despite service of notice on the assessee. We noted that there is a delay of 451 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.