TERRYNATHAN SMALINE,TIRCHIRAPPALLY vs. COMMISSIONER OF INCOME TAX(APPEALS),INCOME TAX DEPARTMENT, TRICHY
आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI
ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी रȉेश नंदन सहाय, लेखा सद˟ के समƗ
Before Shri S.S. Viswanethra Ravi, Judicial Member &
Shri Ratnesh Nandan Sahay, Accountant Member
आयकर अपील सं./I.T.A. No.1944/Chny/2025
िनधाŊरण वषŊ/Assessment Year: 2015-16
Terrynathan Smaline,
14, Birds Road,
Trichy 620 001. [PAN:BYIPS3275A]
Vs. The Income Tax Officer,
Ward 2(1),
Trichy.
(अपीलाथŎ/Appellant)
(ŮȑथŎ/Respondent)
अपीलाथŎ की ओर से / Appellant by :
None
ŮȑथŎ की ओर से/Respondent by :
Ms. Sandhya Rani Kure, JCIT
सुनवाई की तारीख/ Date of hearing :
17.09.2025
घोषणा की तारीख /Date of Pronouncement
:
17.09.2025
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 18.10.2024 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. Moreover, on perusal of the records, we note that the assessee has also not filed
I.T.A. No.1944/Chny/25
2
Vakkalath/power of Attorney authorising any Advocate/ C.A to represent the case.
Further, we find that this appeal is filed with a delay of 189 days, 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 in the open Court on 17th September, 2025 at Chennai. (RATNESH NANDAN SAHAY) ACCOUNTANT MEMBER Chennai, Dated, 17.09.2025
Vm/-
आदेश की Ůितिलिप अŤेिषत/Copy to:
1. अपीलाथŎ/Appellant,
2.ŮȑथŎ/ Respondent,
3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem
4. िवभागीय Ůितिनिध/DR &
5. गाडŊ फाईल/GF.