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

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ITA 355/CHNY/2022Status: DisposedITAT Chennai02 May 2023AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the significant delay in filing the appeal and the absence of any application for condonation. Consequently, the appeal was dismissed as un-admitted.

What were the facts?

The assessee filed an appeal before the ITAT which was time-barred by 451 days. The assessee neither filed a condonation petition nor any supportive affidavit for the delay. The assessee also remained absent for the hearing.

What were the issues?

The primary issue was the delay in filing the appeal and the lack of proper procedure for condonation.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI G. MANJUNATHA

Hearing: 02.05.2023Pronounced: 02.05.2023

आदेश /O R D E R

PER MAHAVIR SINGH, VICE PRESIDENT:

1.

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.

2.

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.

3.

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

Order pronounced in the open court on 2nd May, 2023 at Chennai.

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