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

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ITA 110/CHNY/2021Status: DisposedITAT Chennai18 November 2022AY 2015-162 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 held that since the defect was not rectified and the delay was not condoned, the appeal filed by the assessee was not maintainable.

What were the facts?

The assessee's appeal before the ITAT was delayed by 694 days. Despite a defect notice, the assessee failed to file a petition for condonation of delay with an affidavit.

What were the issues?

The primary issue was the maintainability of the appeal due to a significant delay and the failure to provide a condonation petition.

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri Manoj Kumar Aggarwal

Hearing: 15.11.2022Pronounced: 18.11.2022

O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER:

1.

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.

2.

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.

3.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on 18th November, 2022 at Chennai.

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