TVISHA CAPITAL INVESTMENTS CONSULTANCY PRIVATE LIMITED, CHENNAI,CHENNAI vs. THE INCOME TAX OFFICER, CORPORATE WARD 3(1), CHENNAI, CHENNAI

At the very outset, we notice that the orders of First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to the three hearing notices issued from the office of the First Appellate Authority.

We also notice that there is a delay in filing the appeals before the FAA and the assessee has not submitted the reasons for delay. The FAA has noted that though the assessee in Form 35 has stated that the reasons for condonation of delay and supporting documentary evidence will be furnished during the course of hearing, no application has been filed for condonation of delay and therefore, the appeals are not only delayed but defective.

The Ld.AR for the assessee submitted that the assessee is a company and it has become defunct and struck off from the rolls of Registrar of Companies (RoC), Chennai from the year 2018. It was submitted that the assessee could not respond to the to 1590/Chny/2025 :- 3 -: notices issued from the office of the AO, since assessee’s business was closed and there was no one taking care of administrative affairs of the company. It was stated that assessee company was aware of the assessment orders being passed only when assessee company received penalty orders and immediately, filed appeals before the First Appellate Authority with delay. The Ld.AR for the assessee pleaded that one more opportunity may be provided to the assessee company to explain the reason for belated filing of appeals before him and for proper representation of its case.