KUNAL GOLECHA,CHENNAI vs. ITO NON CORP. WARD 3(4), CHENNAI

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 4, Chennai dated 23.08.2018 relevant to the assessment year 2015-16.

When the appeal was taken up for hearing, none appeared on behalf of the assessee, despite service of notice (AD on record) or filed any adjournment petition. Hence, we proceed to decide the appeal on merits after hearing the ld. DR.

We have heard the ld. DR and perused the materials available on record. In this case, after scrutiny of appeal papers, the Registry has issued defect notice to the assessee to rectify the defect by filing affidavit and petition for condonation of delay of 25 days in filing the appeal before the Tribunal. However, the assessee has not rectified the defect notified by the Tribunal. In view of the above, the appeal filed by the assessee is not maintainable and liable to be dismissed. Accordingly, the appeal filed by the assessee is dismissed.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on 14th December, 2022 at Chennai.