TALK MEDIA PVT. LTD.,,CHENNAI vs. ACIT, COMPANY CIRCLE - III (1), CHENNAI

आयकरअपीलसं./ITA Nos.2673 & 2887/Chny/2019 (िनधा�रणवष� / Assessment Year: 2011-12) M/s. Talk Media Pvt. Ltd. ACIT, Company Circle-III(1) / बनाम/ No.85, Lotus Towers, Mount Road, ITO, Corporate Ward-3(1), Vs. Guindy, Chennai – 600 032. Chennai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCT-2161-L (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None ��थ�कीओरसे/Respondent by : Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/ : 12-04-2022 Date of Hearing घोषणाकीतारीख / : 18-04-2022 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member):

1. 1. Aforesaid appeals by assessee for Assessment Year (AY) 2011-12 arises out of separate orders of learned first appellate authority. During hearing, none appeared for assessee. The perusal of order sheet entries would show that none is appearing for assessee since past several occasions. The Ld. Sr. DR pleaded for dismissal of the appeals.

2. The Registry has noted considerable delay of 996 days in the condonation of which has been sought by the & 2887/Chny/2019 - 2 - assessee on the strength of affidavit of director of the assessee company. It has been submitted that the appellate order was accepted since there was no revenue loss. However, later on department imposed tax and accordingly, the appeal has been preferred. However, in the absence of any supporting evidences, this plea could not be accepted and accordingly, the appeal is dismissed for want of condonation of delay.

3. The other appeal arises out of appellate order dated 13.09.2019 in the matter of rectification order passed by Ld. AO u/s 154 on 12.04.2019. In order u/s 154, Ld. AO added back excess allowance of deduction. The Ld. CIT(A) directed for correct re-computation of income. Aggrieved, the assessee is in further appeal before us.

4. Since, we have not admitted the regular appeal filed by the assessee for want of condonation of delay, we are not inclined to interfere in the rectification order passed u/s 154 and consequential, appellate proceedings arising therefrom. This appeal also stands dismissed.

5. Both the appeal stands dismissed.

Order pronounced on 18thApril, 2022.