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Facts
The assessee's appeal was filed with a significant delay of 439 days and without a petition to condone this delay. The assessee also failed to appear for the hearing and the notice sent to them was returned unserved.
Held
The Tribunal noted that the appeal was filed late, with no condonation petition, and the assessee was absent and unrepresented. The appeal was also found to be defective for not being signed and for not curing the defects.
Key Issues
Whether the appeal can be admitted when filed with a substantial delay and without a proper petition for condonation of delay, and with lack of representation.
Sections Cited
AI-generated summary — verify with the full judgment below
Before: Shri S.S. Viswanethra Ravi & Shri Jagadish
Year: 2011-12 Sivasakthi Ravindran, Vs. The Deputy Commissioner of 50, Taylors Road, Kilpauk, Income Tax, Chennai 600 010. Non Corporate Circle 10(1), Chennai. [PAN:AARPR2655K] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : None ��थ� की ओर से/Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई की तारीख/ Date of hearing : 31.07.2025 घोषणा की तारीख /Date of Pronouncement : 21.08.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against order dated 09.10.2023 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2011-12.
When the appeal was taken up for hearing, we find no representation on behalf of the assessee. The notice issued by this Tribunal to the assessee returned unserved with an endorsement “no such person”. Thus, the assessee is called absent and set exparte and we proceed to decide the appeal on merits after hearing the ld. DR basing on the material available on record.
We find that this appeal is filed with a delay of 439 days, but, no petition filed to condone the said delay. The assessee called, absent, and therefore, we proceed to decide the appeal on merits after hearing the ld. DR.
We find that the impugned order was passed on 09.10.2023 and the assessee was required to file the appeal within 60 days. The assessee e-filed this appeal originally on 14.03.2025 and the e-filed transferred from Delhi Benches to Chennai Benches on 19.03.2025. We note that though under Col. 11 of Form 36 as to “whether there is any delay in filing of appeal”, the assessee mentioned “Yes”, but, however, no petition for condonation of delay was filed either manually or uploaded in the portal stating reasonable cause which really prevented the assessee in not filing the appeal in time. Further, we note that the assessee has not signed Form 36 and grounds of appeal. Having no petition for condonation of delay of 439 days in filing the appeal, and not curing the defect, the appeal filed by the assessee is not maintainable and liable to be dismissed in limine.
In the result, the appeal filed by the assessee is dismissed. Order pronounced on 21st August, 2025 at Chennai.