M/S. VIP ACCESS CLUB,CHENNAI vs. DCIT, CORPORATE CIRCLE - 3(2),, CHENNAI

Both the appeals filed by the assessee are directed against separate orders of the ld. Commissioner of Income Tax (Appeals) 11, Chennai both dated 13.09.2019 relevant to the assessment year 2010-11.

When the appeal was taken up for hearing, none appeared on behalf of the assessee or any adjournment petition filed on behalf of the assessee. Further the Bench has noted that both the appeals filed by the assessee are delayed by 99 days in filing of the appeal before the Tribunal. Despite defect notices issued, the assessee has not filed any petition in support of an Affidavit for condonation of delay. Since the assessee has failed to rectify the defects notified by the Tribunal, both the appeals filed by the assessee are not maintainable and liable to be dismissed. Accordingly, both the appeals filed by the assessee are dismissed.

In the result, both the appeals filed by the assessee are dismissed. Order pronounced on 13th July, 2022 at Chennai.