What did the Tribunal hold?

The tribunal held that the appeal was not maintainable due to the failure to rectify the defects and comply with the registry's notice. Therefore, the appeal was dismissed.

The assessee's appeal was filed with a delay of 25 days. The registry issued a defect notice for condonation of delay and filing an affidavit, which the assessee failed to rectify. No one appeared on behalf of the assessee for the hearing.

What were the issues?

The primary issue was the maintainability of the appeal due to the assessee's failure to rectify defects and condone the delay in filing.

Kunal Golecha vs ITO | ITAT Chennai 2022

Before: Shri V. Durga Rao & Shri G. Manjunatha

Hearing: 08.12.2022Pronounced: 14.12.2022

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) 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.

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

What did the Tribunal hold?

What were the facts?

What were the issues?

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