NAGA VENKATA SATHISH JAYANA,NANDIGAMA vs. INCOME TAX OFFICER, VIJAYAWADA

आदेश /O R D E R

PER SHRI S. BALAKRISHNAN, ACCOUNTANT MEMBER:

I.T.A.No.308/VIZ/2025 Naga Venkata Sathish Jayana ITBA/NFAC/S/250/2024-25/1071551087(1) dated 24.12.2024 for the A.Y.2017-18 arising out of order passed under section 144of Income Tax Act, 1961 (in short ‘Act’) dated 07.12.2019.

At the outset, it is observed from the appeal record that there is a 2. delay of 77 days in filing the appeal before the Tribunal. The assessee has not filed any petition seeking for condonation of delay along with the affidavit filed by the assessee. Further, at the time of hearing of the appeal, none appeared on behalf of the assessee to represent the case. It is also observed from the order sheet of the appeal that the case was adjourned on multiple occasions as there was no representation on behalf of the assessee to represent the case. Even on this day of hearing of the appeal, there is no representation on behalf of the assessee nor made any submissions in support of the contentions made in the grounds of appeal. Considering all the above facts and circumstances of the case, it seems that the assessee is not interested in pursuing his case otherwise either he would have appeared before the Tribunal or made submissions in support of his case. Further, the Tribunal cannot appreciate the lackadaisical nature of either the assessee or the revenue. Hence, we are of the considered opinion that since this appeal is barred by limitation, it is a fit case to dismiss the Page. No 2

I.T.A.No.308/VIZ/2025 Naga Venkata Sathish Jayana appeal as not maintainable based on the above facts. It is ordered accordingly and the appeal is dismissed in limine.