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Facts
The assessee filed an appeal against the order of the CIT(A) for the assessment year 2017-18, but it was filed with a delay of 384 days. No affidavit was filed to justify the delay.
Held
The Tribunal noted that the assessee did not appear on the date of hearing and failed to provide any justification for the delay in filing the appeal. Consequently, the appeal was dismissed as being filed beyond the statutory timelines.
Key Issues
Whether the appeal, filed beyond the statutory period, can be admitted without proper justification for the delay.
Sections Cited
147, 148, 143(3)
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI AMITABH SHUKLA
Assessment Years: 2017-18 Tasa Smartwood Private Limited, Income Tax Officer, No.7 BKN Avenue, Off Ritherdon Road, Corporate Ward-3(1), Vepery, Chennai. Chennai-600 007. [PAN: AAECT4417B] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : None प्रत्यर्थी की ओर से /Revenue by : Ms.R.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 16.06.2025 घोषणा की तारीख /Date of Pronouncement : 18.07.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :
This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2023-24 / 1056922834(1) dated 10.10.2023 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Centre(NFAC), Delhi for the assessment year 2017-18. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 The registry has pointed out a delay of 384 days in this case. No affidavit has been filed to justify the reasons for the delay. On the date of hearing none appeared on behalf of the assessee. The assessee was called absent. As the assessee has not submitted any justification for the delay in filing of this appeal, the same is dismissed as found to have been filed beyond the statutory timelines.
3.0 In the result, the appeal of the assessee is dismissed.
Order pronounced on 18th , July-2025 at Chennai. Sd/- Sd/- (मनु कुमार धिरर) (अधमताभ शुक्ला) (MANU KUMAR GIRI) (AMITABH SHUKLA) न्याधयक सदस्य / Judicial Member लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 18th , July-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai/Coimbatore/Madurai/Salem. 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF
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