RIKAB CHAND,TIRUVALLUR vs. INCOME TAX OFFICER, NON CORP WARD -10(3) CHENNAI, CHENNAI

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ITA 2465/CHNY/2025Status: DisposedITAT Chennai04 September 2026AY 2016-17Bench: SHRI SS 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 noted that no one appeared for the hearing, and the delay was not explained. Consequently, the Tribunal held that it was not inclined to condone the delay and dismissed the appeal.

What were the facts?

The assessee filed an appeal for Assessment Year 2016-17, which was delayed by 216 days. The assessee did not provide any application for condonation of delay or any explanation for the delay.

What were the issues?

Whether to condone the significant delay in filing the appeal by the assessee in the absence of any reasonable explanation or appearance.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH

Hearing: 19.11.2025Pronounced: 19.11.2025

आदेश / O R D E R

PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2016-17 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 27.11.2024 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 147 r.w.s 144B of the Income-tax Act, 1961 (hereinafter “the Act”) dated 25.05.2023.

2.

There is a delay of 216 days in filing the appeal by the assessee. The assessee has not filed any application for condonation of delay nor has furnished any explanation for such an inordinate delay.

3.

When the appeal was called out, no one appeared. The assessee has neither explained the delay in filing the appeal nor appeared for hearing. In the absence of any reasonable cause being shown, we are not inclined to condone the delay. Accordingly, the appeal is dismissed as time-barred.

4.

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

Order pronounced on 19th day of November, 2025 at Chennai.

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