Loading judgment…
Facts
The assessee's appeal was filed with a delay of one day, and no petition for condonation of delay was filed. During the hearing, no one appeared on behalf of the assessee, leading to the assessee being set exparte.
Held
The Tribunal held that the appeal was not maintainable due to the delay and the absence of a condonation petition. Consequently, the appeal was dismissed.
Key Issues
Whether the appeal filed with a delay and without a condonation petition is maintainable.
Sections Cited
AI-generated summary — verify with the full judgment below
Before: Shri S.S. Viswanethra Ravi & Shri Jagadish
Year: 2015-16 M/s. Buhari Hotels & Motels Vs. The Deputy Commissioner of Private Limited, No. 6, Income Tax, Gandhi Irwin Road, Corporate Ward 1(3), Egmore 600 008. Chennai. [PAN:AAECB4681M] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : None ��थ� की ओर से/Respondent by : Ms. M. Subashri, Addl. CIT (virtual) सुनवाई की तारीख/ Date of hearing : 20.11.2025 घोषणा की तारीख /Date of Pronouncement : 24.11.2025 आदेश /O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order dated 30.06.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2015-16.
When the appeal was taken up for hearing, none appeared on behalf of the assessee nor filed any adjournment petition. Thus, the assessee called absent and set exparte.
Further, we find that this appeal is filed with a delay of 1 day, but, however, no petition for condonation of delay in support of an affidavit is filed to condone the delay. Thus, the appeal filed by the assessee is not maintainable and dismissed the same accordingly.
In the result, the appeal filed by the assessee is dismissed. Order pronounced on 24th November, 2025 at Chennai.