THIASHOLA PLANTATIONS PRIVATE LIMITED,TAMIL NADU vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

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ITA 100/CHNY/2025Status: DisposedITAT Chennai11 June 2025AY 2018-19Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal on procedural grounds. It held that the assessee's continuous non-appearance and failure to explain the delay violated the principle that law aids only a vigilant litigant.

What were the facts?

The assessee's appeal was filed with a 10-day delay, for which no affidavit justifying the reasons or requesting condonation was submitted. The assessee also failed to appear for any of the hearings, indicating a lack of interest in prosecuting the appeal.

What were the issues?

Whether an appeal should be dismissed due to an unexplained delay in filing and the appellant's continuous non-appearance at hearings.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI AMITABH SHUKLA

Hearing: 04.06.2025Pronounced: 11.06.2025

Assessment Years: 2018-19 M/s.Thiashola Plantations Private Income Tax Officer, Limited, Che-C-62(1), No.2/236, Needari, Thiashola Estate, Chennai Thiashola Post, Melkundah, Nilgiris, Ooty, Tamil Nadu-643 230. [PAN: AACCT4362P] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : None प्रत्यर्थी की ओर से /Revenue by : Shri G.Nandha Kumar, CIT सुनवाई की तारीख/Date of Hearing : 04.06.2025 घोषणा की तारीख /Date of Pronouncement : 11.06.2025 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 / 1069708745(1) dated 16.10.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year 2018-19. 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 10 days in this case. No affidavit has been filed 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.

3.0 In the result, the appeal of the assessee is dismissed. Order pronounced on 11th , June-2025 at Chennai.

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