NATESAN GOPI,KANCHIPURAM vs. ITO, NCW-22(1), CHENNAI

When this appeal was taken up for hearing, none appeared on behalf of the assessee and accordingly, the hearing was proceeded with the able assistance of Ld. Departmental Representative (DR), Ms.

The assessee is an individual engaged in the business of trading of milk under the name and style of M/s. Gopi Milk Centre. The assessee filed his return of income declaring total income of Rs.5,63,920/-. The A.O, in the assessment order passed u/s 143(3) of the Act has made addition of cash deposits during the demonetization period of Rs.34,10,000/- as the assessee has not furnished any valid explanation. On appeal, the Ld. CIT(A) dismissed the assessee’s appeal ex-parte as assessee had not responded to four notices issued during the appellate proceedings. Aggrieved, the assessee filed the present appeal in Form-36 on 07.04.2025. The assessee in Form 36, has stated that the order appealed against was passed and served on 28.08.2023. Therefore, the present appeal has been filed with a delay of 539 days. However, in column No. 11 of Form-36, where the assessee was required to mention whether there was any delay in filing the appeal, the assessee has stated “No” and not enclosed any petition for condonation of delay.

The Registry has issued notice to the assessee fixing date of hearing on 03.07.2025, but none appeared for assessee. The case was adjourned to 28.07.2025, by issue of notice by RPAD, but none appeared for the assessee. Further notices were issued by RPAD fixing hearing date on 14.08.2025 and 25.09.2025, but there was no representation by assessee. Considering the above facts, and the fact that the appeal has been filed beyond the date prescribed in section 253(3) of the Act with delay of 539 days and there is no condonation petition, explaining the cause of delay as required u/s 253(5) of the Act, therefore, the appeal is not admitted and dismissed.