What did the Tribunal hold?

The Tribunal observed that the assessee was not interested in pursuing the appeal. Consequently, the appeal was dismissed in limine as not maintainable due to being barred by limitation and the assessee's failure to prosecute the case.

The assessee filed an appeal with a delay of 77 days without a condonation application. Despite multiple adjournments, no one appeared for the assessee to represent the case or make submissions before the Tribunal.

What were the issues?

Whether the appeal, filed with a delay and not pursued by the assessee through representation or submissions, should be admitted and entertained by the Tribunal.

Naga Venkata Sathish Jayana… vs ITO | s.144 | ITAT Visakhapatnam 2025

Income Tax Appellate Tribunal, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM

Before: SHRI RAVISH SOOD, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE

For Respondent: Dr. Aparna Villuri, Sr.AR

Pronounced: 29.10.2025

आदेश /O R D E R

PER SHRI S. BALAKRISHNAN, ACCOUNTANT MEMBER:

This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No.

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.

In the result, appeal of the assessee is dismissed, in limine.

Order pronounced in the open court on 29th October, 2025.

Sd/- Sd/- (रिीश सूद) (एस बालाकृष्णन) (RAVISH SOOD) (S. BALAKRISHNAN) न्याधयक सदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER Dated: 29.10.2025 Giridhar, Sr.PS आदेशकीप्रनतनलनपअग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/ The Assessee : Naga Venkata Sathish Jayana 16-63, Nandigama Post Nandigama- 521185 Krishna District, Andhra Pradesh 2. रधजस्व/ The Revenue : Income Tax Officer – Ward – 1(3) Vijayawada 3. The Principal Commissioner of Income Tax 4. नवभधगीयप्रनतनिनर्, आयकरअपीलीयअनर्करण, नवशधखधपटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गधर्ाफ़धईल / Guard file आदेशधिुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

Page. No 3

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

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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