BASANT TRADERS,SALEM vs. INCOME TAX OFFICER WARD 1(2), SALEM

आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
श्री यस यस विश्वनेत्र रवि, न्यावयक सदस्य एवं श्री अविताभ शुक्ला, लेखा सदस्य के समक्ष
BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER

आयकर अपील सं./ITA No.171/Chny/2025
Assessment Years: 2017-18

Basant Traders,
No.682, Main Road Shevapet,
Salem,
Tamil Nadu-636 002. [PAN: AABFB6092N]

Income Tax Officer,
Ward-1(2),
Salem.

(अपीलार्थी/Appellant)

(प्रत्यर्थी/Respondent)
अपीलार्थी की ओर से/ Assessee by :
None
प्रत्यर्थी की ओर से /Revenue by :
Ms.Anitha, Addl.CIT

सुनवाई की तारीख/Date of Hearing
:
04.06.2025
घोषणा की तारीख /Date of Pronouncement
:
.06.2025

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 / 2024-25 / 1068163112(1) dated
30.08.2024 of the Learned Commissioner of Income Tax [herein after
“CIT(A), National Faceless Appeal Center[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
At the outset, we have noted that, registry has reported that there is a delay of 83 days in this case. No affidavit has been filed
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justifying the reasons for the delay and or requesting condonation thereof.
The assessee was called absent in the case. Material available on records indicate that the assessee has been continuously absenting itself on the dates of hearing. It is trite law that law aids only a vigilant litigant and not otherwise. The assessee by its non-appearance has alluded that it is not interested in prosecuting its matter. Accordingly, we dismiss the appeal of the assessee.

(यस यस धवश्वनेत्र रधव)
(SS VISWANETHRA RAVI)
न्याधयक सदस्य / Judicial Member

(अधमताभ शुक्ला)
(AMITABH SHUKLA)
लेखा सदस्य /Accountant Member
चेन्नई/Chennai, धदनांक/Dated: , June-2025. KB/-
आदेश की प्रतितिति अग्रेतिि/Copy to:
1. अिीिार्थी/Appellant
2. प्रत्यर्थी/Respondent
3. आयकर आयुक्त/CIT - Salem
4. तिभागीय प्रतितिति/DR
5. गार्ड फाईि/GF