KUNDHA AGRI FARMS,CHENNAI vs. ITO NCW 1(4), CHENNAI

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 2, Chennai dated 25.03.2019 relevant to the assessment year 2015-16.

The appeal filed by the assessee was delayed by 694 days in filing the appeal before the Tribunal. Despite defect notice was issued through RPAD, the assessee has not filed petition for condonation of delay in support of an affidavit in filing the appeal before the Tribunal. Since the defect was not rectified, 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 18th November, 2022 at Chennai.