KANNAMMAL EDUCATIONAL TRUST,CHENNAI vs. DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS)-III, NUGAMBAKKAM, CHENNAI
आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B SMC’ BENCH, CHENNAI
ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ के समƗ
Before Shri S.S. Viswanethra Ravi, Judicial Member
आयकर अपील सं./I.T.A. No.1642/Chny/2025
िनधाŊरण वषŊ/Assessment Year: 2011-12
Kannammal Educational Trust,
30, Dr. Ramasamy Road, K.K. Nagar,
Chennai 600 078. [PAN:AAATK7675B]
Vs. The Deputy Director of Income Tax (Exemptions) III,
Chennai.
(अपीलाथŎ/Appellant)
(ŮȑथŎ/Respondent)
अपीलाथŎ की ओर से / Appellant by :
None
ŮȑथŎ की ओर से/Respondent by :
Ms. V. Aswathy, JCIT
सुनवाई की तारीख/ Date of hearing :
02.09.2025
घोषणा की तारीख /Date of Pronouncement
:
04.09.2025
आदेश /O R D E R
This appeal filed by the assessee is directed against the order dated 01.02.2023 passed by the ld. Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2011-12. 2. When the appeal was taken up for hearing, none appeared on behalf of the assessee nor any adjournment petition filed by the assessee. The notice of hearing issued by the Registry of this Tribunal returned unserved with an endorsement “no such person”. Moreover, no change of address, if any, filed along with appeal memo. Hence, the I.T.A. No.1642/Chny/25
2
assessee is called absent and proceeds to adjudicate the appeal after hearing the ld. DR.
The appeal filed by the assessee is delayed by 766 days. The assessee filed an affidavit for condonation of delay and the contents are reproduced as under: That the Attorney/Advocate of the assessee trust Mr. S.M. Chokkalingam could not file the Memorandum of appeal within the given time due to the ill health condition of the Trustee K.N. Ramachandran and the members of the Trust have focused on the fulfilling the regulatory requirements for the functioning of the trust and therefore appeal could not be filed.
The ld. DR Ms. V. Aswathy, JCIT submits that against the huge delay of 766 days in filing the appeal, the assessee could not produce any substantial proof in support of the reason explained in the affidavit and the assessee has failed to show sufficient cause for the delay in the filing the appeal. The ld. DR prayed to reject the affidavit and dismiss the appeal filed by the assessee.
Heard the ld. DR and noted that the assessee could not produce any evidence in support of the reason explained in the affidavit and find that the assessee miserably failed to show sufficient cause for the inordinate delay in filing the appeal. Thus, the affidavit filed for I.T.A. No.1642/Chny/25 3 condonation of delay of 776 days stands rejected and accordingly, the appeal filed by the assessee is dismissed as not maintainable.
In the result, the appeal filed by the assessee is dismissed. Order pronounced on 04th September, 2025 at Chennai. (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER
Chennai, Dated, 04.09.2025
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.