What did the Tribunal hold?

The Tribunal found the reason for delay to be not genuine, as the assessee's PAN was readily available on the CIT(A)'s order. The appeal was decided ex-parte due to the assessee's absence.

The assessee's appeal before the ITAT was filed with a delay of 32 days. The assessee cited the misplacement of her PAN application and allotment letter as the reason for the delay.

What were the issues?

The primary issue was the condonation of delay in filing the appeal due to an unconvincing reason provided by the assessee.

R.Mahalakshmi, Salem vs ITO | ITAT Chennai 2022

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL

Hearing: 10.10.2022Pronounced: 10.10.2022

आयकरअपीलसं./ITA No.: 526/CHNY/2020 िनधा�रण वष�/Assessment Year: 2015-16 Smt.R. Mahalakshmi, The Income Tax Officer, D/o. Shri S. Rajavel, vs. Ward-2(2), 100/44, Gandhi Nagar, Salem. Attur, Salem – 636 102. PAN: CYVPM 4078B (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : None ��यथ� क� ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl.CIT सुनवाई क� तार�ख/Date of Hearing : 10.10.2022 घोषणा क� तार�ख/Date of Pronouncement : 10.10.2022 आदेश /O R D E R

PER MAHAVIR SINGH, VICE PRESIDENT:

This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals), Salem in 18 dated 29.11.2019. The assessment was framed by the Income Tax Officer, Ward (2), Salem for the assessment year 2015-16 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 22.12.2017.

This appeal was fixed for hearing effectively for 5 occasions bt none is present despite service of notice. Since, nobody is appearing we are taking this appeal ex-parte qua assessee.

At the outset, it is noticed that this appeal is barred by limitation by 32 days and assessee has filed condonation petition supported by affidavit. The order of CIT(A) is received by assessee on 05.12.2019. The appeal is to be filed before Tribunal on or before 04.02.2020 but actually appeal was filed only on 06.03.2020 thereby there is a delay of 32 days. The assessee has stated the following reason for not filing within 60 days in her affidavit vide para 6, which reads as under:- “6. I could not file the appeal within the statutorily allowed period of 60 days, as I was searching for the PAN application and allotment letter which was required for filing the appeal, which was misplaced resulting in a minor delay in filing the appeal on time.”

We have gone through the reason and when this was confronted to ld. Senior DR, he stated that the PAN number of assessee is very much available on the order of CIT(A) and this reason does not stand. Despite service of notice, nobody is representing and hence, we are deciding this appeal in absentia of assessee. As the reason given in petition for condonation, which is not at all genuine from the facts and facts are against the assessee, we dismiss this appeal of assessee as un-admitted.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 10th October, 2022 at Chennai.

R.MAHALAKSHMI,SALEM vs. ITO WARD-2(2), SALEM

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