PALANI MUDALIAR NATARAJAN,VILLUPURAM vs. ITO, WARD-3,, VILLUPURAM

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आयकर अपीलीय अधिकरण, ‘‘ए’ न्यायपीठ, चेन्नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH: CHENNAI
श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष
BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER

आयकर अपील सं./ITA No. 3068/Chny/2024
निर्ाारण वर्ा /Assessment Years: 2011-12

M/s. Palani Mudaliar Natarajan
No.164, Pudu Veettu Santhu,
Kallakurichi, Villupuram,
Tamil Nadu-606 202. [PAN: AIAPN5993K]

The Income Tax Officer
Ward-3,
Villupuram.
(अपीलार्थी/Appellant)

(प्रत्यर्थी/Respondent)
अपीलार्थी की ओर से/ Assessee by :
Mr. Anandd Babunath, CA
प्रत्यर्थी की ओर से /Revenue by :
Mr.R.Raghupathy, Addl. CIT
सुिवाई की तारीख/Date of Hearing
:
18.02.2025
घोर्णा की तारीख /Date of Pronouncement
:
26.03.2025

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/250/2024-25/1068579155(1) dated 11.09.2024
of the Learned Commissioner of Income Tax [herein after “CIT(A),
National Faceless Appeal Center[NFAC], Delhi, for the assessment years
2011-12. Through the aforesaid appeal the assessee has challenged order u/s 250 dated 11.09.2024 passed by NFAC, Delhi.
2.0
At the outset, it has been noted that the registry has identified a delay of 22 days in the impugned appeal. During the course of hearing,
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the Ld. Counsel for the assessee was pointed out the delay and the non- filing of affidavit in support of thereof. The Ld. Counsel for the assessee submitted that he will be filing an affidavit by the next working day.
However, it has been noted that so far no affidavit justifying the delay has been filed by the assessee. Thus we are of the view that the assessee does not possesses any justified grounds for the impugned delay in filing of this appeal. The appeal of the assessee is therefore dismissed.
3.0. In the result, the appeal of the assessee is dismissed.
Order pronounced on 26th , March -2025 at Chennai. ( एबी टी. वकी)
(ABY T VARKEY)
न्यानयक सदस्य / Judicial Member (अयिताभ शुक्ला)
(AMITABH SHUKLA)
लेखा सदस्य /Accountant Member
चेन्नई/Chennai, नदिांक/Dated: 26th , March-2025. KB/-
आदेश की प्रनतनलनप अग्रेनर्त/Copy to:
1. अपीलार्थी/Assessee:
2. प्रत्यर्थी/Revenue
3. आयकर आयुक्त/CIT - Chennai
4. नवभागीय प्रनतनिनर्/DR
5. गार्ा फाईल/GF