What did the Tribunal hold?

The Tribunal dismissed the appeal due to the inordinate delay and the absence of any valid reason for condonation. No representation was made by the assessee to justify the delay.

The assessee filed an appeal with an inordinate delay of 670 days. No representative appeared for the assessee during the hearing, and there was no plausible explanation for the delay.

What were the issues?

The primary issue was the condonation of a significant delay in filing the appeal and the absence of the appellant during the hearing.

M/S Sri Ganga Steel Enterprises… vs ACIT | ITAT Chennai 2022

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri M. Rajan(CIT) – Ld. DR

For Respondent: Shri M. Rajan(CIT) – Ld. DR

आयकरअपीलसं./ (िनधा�रणवष� / Assessment Year: 2008-09) M/s. Sri Ganga Steel Enterprises Ltd. ACIT बनाम/ B-20E, Sipcot Industrial Estate, Company Circle-VI(4), Vs. Gummudipoondi, Chennai-601 201. Chennai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAECS-3304-G (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None ��थ�कीओरसे/Respondent by : Shri M. Rajan(CIT) – Ld. DR सुनवाईकीतारीख/ : 11-04-2022 Date of Hearing घोषणाकीतारीख / : 18-04-2022 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. Aforesaid appeal by assessee for Assessment Year (AY) 2008-09 arises out of the order of learned Commissioner of Income Tax (Appeals)-15,Chennai [CIT(A)] dated 03-02-2016 in the matter of assessment framed by the Ld. Assessing Officer [AO] u/s. 143(3) of the Act dated 31-12-2010. In the appeal, the assessee is aggrieved by confirmation of certain additions / disallowances.

2 - 2. The Registry has noted inordinate delay of 670 days in filing the appeal, the condonation of which has been sought by the assessee on the strength of condonation petition, which is accompanied by affidavit of the Director of the assessee company. During hearing before us, none has appeared for assessee. The perusal of order sheer entries would show that none is appearing for assessee for past several occasions. Therefore, in the absence of any plausible explanation forthcoming before us for such an inordinate delay, we dismiss the appeal for want of condonation of delay.

The appeal stands dismissed.

Order pronounced on 18th April, 2022.

M/S SRI GANGA STEEL ENTERPRISES LTD,CHENNAI vs. ACIT COMPANY CIRCLE VI (4), CHENNAI

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