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

ITA 3068/CHNY/2024Status: DisposedITAT Chennai24 June 2026AY 2011-12Bench: SHRI ABY T VARKEY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that no affidavit justifying the delay was filed by the assessee. Therefore, the Tribunal concluded that the assessee did not have justified grounds for the delay in filing the appeal.

What were the facts?

The appeal was filed by the assessee against an order of the CIT(A), NFAC, Delhi. The registry identified a delay of 22 days in filing the appeal. The assessee's counsel sought time to file an affidavit explaining the delay.

What were the issues?

Whether the appeal filed by the assessee with a delay of 22 days can be admitted without a proper explanation and supporting affidavit.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA

Hearing: 18.02.2025Pronounced: 26.03.2025

Years: 2011-12 M/s. Palani Mudaliar Natarajan The Income Tax Officer No.164, Pudu Veettu Santhu, Ward-3, Kallakurichi, Villupuram, Villupuram. Tamil Nadu-606 202. [PAN: AIAPN5993K] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) 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 :

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