TERRYNATHAN SMALINE,TIRCHIRAPPALLY vs. COMMISSIONER OF INCOME TAX(APPEALS),INCOME TAX DEPARTMENT, TRICHY

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ITA 1944/CHNY/2025Status: DisposedITAT Chennai17 September 2025AY 2015-16Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri Ratnesh Nandan Sahay (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 the assessee did not appear, did not file an adjournment petition, and the appeal was filed with a considerable delay without a condonation petition. Therefore, the appeal was deemed not maintainable and was dismissed.

What were the facts?

The assessee filed an appeal before the Tribunal, but neither appeared nor filed any adjournment petition when the case was called for hearing. Additionally, the appeal was filed with a significant delay of 189 days without any petition for condonation of delay.

What were the issues?

Maintainability of the appeal due to non-appearance of the appellant and significant delay without a condonation petition.

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 Ratnesh Nandan Sahay

Hearing: 17.09.2025Pronounced: 17.09.2025

Year: 2015-16 Terrynathan Smaline, Vs. The Income Tax Officer, 14, Birds Road, Ward 2(1), Trichy 620 001. Trichy. [PAN:BYIPS3275A] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : None ��थ� 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:

1.

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 Vakkalath/power of Attorney authorising any Advocate/ C.A to represent the case.

3.

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.

4.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 17th September, 2025 at Chennai.

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