What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the significant delay and non-compliance with defect notices. The assessee's counsel then prayed for withdrawal of the appeal.

The assessee's appeal was filed with a delay of 262 days. The assessee failed to file a petition for condonation of delay and also did not provide the required 26AS statement.

What were the issues?

Maintainability of the appeal due to delay and non-compliance with procedural requirements.

Sri Kauvery Medica L Care (India)… vs ACIT | ITAT Chennai 2023

Before: Shri V. Durga Rao & Shri Manoj Kumar Aggarwal

Hearing: 29.03.2023Pronounced: 06.04.2023

O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), (National Faceless Appeal Centre [NFAC], Delhi dated 29.03.2022 relevant to the assessment year 2013-14.

The appeal filed by the assessee is delayed by 262 days in filing the appeal. Despite defect notice was issued, the assessee has not filed petition for condonation of delay. Moreover, the assessee has also not filed 26AS, which was mentioned in the defect notice issued to the assessee. Thus, the appeal filed by the assessee is not maintainable and liable to be dismissed. However, when the appeal came up for hearing, the ld. Counsel for the assessee has prayed for withdrawal of the appeal, against which, the ld. DR has not raised any objection. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on 06th April, 2023 at Chennai.

SRI KAUVERY MEDICA L CARE (INDIA) LTD.,THENNUR vs. ACIT,TDS CIRCLE, MADURAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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