M/S. BUHARI HOTELS AND MOTELS PVT. LTD.,CHENNAI vs. DCIT, CORPORATE WARD-1(3), CHENNAI

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ITA 2413/CHNY/2025Status: DisposedITAT Chennai25 November 2025AY 2015-16Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri Jagadish (Accountant Member)1 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 the appeal was not maintainable due to the delay and the absence of a condonation petition. Consequently, the appeal was dismissed.

What were the 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.

What were the issues?

Whether the appeal filed with a delay and without a condonation petition is maintainable.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi & Shri Jagadish

Hearing: 20.11.2025Pronounced: 24.11.2025

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:

1.

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.

2.

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.

3.

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.

4.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on 24th November, 2025 at Chennai.

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