SRIVATSAPRIYA SILBERMAN,CHENNAI vs. JCIT, NON CORPORATE RANGE-14, CHENNAI

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ITA 1997/CHNY/2019Status: DisposedITAT Chennai07 December 2022AY 2011-122 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 that the assessee's affidavit seeking condonation of delay was not supported by any documents and lacked cogent reasons. Therefore, the delay was not condoned.

What were the facts?

The assessee did not appear for the hearing of the appeal, and had also not appeared on previous occasions. The appeal was filed with a delay of 24 days.

What were the issues?

The primary issue was whether the delay in filing the appeal should be condoned based on the provided affidavit.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing of captioned appeal, none appeared for assessee. The perusal of order sheet entries would show that none is appearing for assessee since past many occasions. The Ld. Sr. DR pleaded for dismissal of the appeal on the ground of delay. 2. The registry has recorded delay of 24 days in the appeal. To seek condonation, the assessee has filed an affidavit wherein the assessee seeks condonation of 23 days of delay. However, the same is not supported by any documents. No cogent reasons have been mentioned in the affidavit for late fling of the appeal. Considering all these facts, the delay is not condoned and the appeal is dismissed for want of condonation of delay. 3. The appeal stands dismissed. Order pronounced on 07th December, 2022.

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