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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.