SIVASAKTHI RAVINDRAN,CHENNAI vs. DCIT, NON CORPORATE CIRCLE 10, CHENNAI
आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI
ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ के समƗ ।
Before Shri S.S. Viswanethra Ravi, Judicial Member &
Shri Jagadish, Accountant Member
आयकर अपील सं./I.T.A. No.794/Chny/2025
िनधाŊरण वषŊ/Assessment Year: 2011-12
Sivasakthi Ravindran,
50, Taylors Road, Kilpauk,
Chennai 600 010. [PAN:AARPR2655K]
Vs. The Deputy Commissioner of Income Tax,
Non Corporate Circle 10(1),
Chennai.
(अपीलाथŎ/Appellant)
(ŮȑथŎ/Respondent)
अपीलाथŎ की ओर से / Appellant by :
None
ŮȑथŎ 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. 2. When the appeal was taken up for hearing, we find no representation on behalf of the assessee. The notice issued by this I.T.A. No.794/Chny/25
2
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 I.T.A. No.794/Chny/25 3 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. (JAGADISH) ACCOUNTANT MEMBER Chennai, Dated, 21.08.2025
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.