LATE RATANCHAND MANOHARMAL, L/H. M.CHANDAN BALA,CHENNAI vs. ITO, NCW-17(2), CHENNAI

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ITA 2726/CHNY/2025Status: DisposedITAT Chennai07 January 2026AY 2014-15Bench: Shri Inturi Rama Rao (Accountant Member), Shri S.S. Viswanethra Ravi (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the appeal was filed with a delay and no application for condonation of delay was filed. Since no one appeared for the hearing, the appeal was dismissed in limine for not filing the necessary petition to condone the delay.

What were the facts?

The assessee filed an appeal with a delay of 3 days, but did not file a petition or affidavit to condone the delay. The notice for hearing was returned unserved with endorsements like 'no such person' and 'addressee not found'. No one appeared for the hearing on behalf of the assessee.

What were the issues?

Whether the appeal can be admitted when filed with a delay and without a petition for condonation of delay.

Which sections of the Income-tax Act were involved?

IT Act

AI-generated summary — verify with the full judgment below

Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

Hearing: 05.01.2026Pronounced: 07.01.2026

(अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : None ""थ" की ओर से/Respondent by : Ms. R. Anita, Addl. CIT सुनवाई की तारीख/ Date of hearing : 05.01.2026 घोषणा की तारीख /Date of Pronouncement 07.01.2026 : आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 31.07.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2014-15. 2 I.T.A. No.2726/Chny/25

2.

We find this appeal was filed with a delay of 3 days, but, no petition/ affidavit filed to condone the said delay. On examination of the record, it is noted that the assessee filed this appeal on 03.10.2025 and after scrutiny, the Registry, ITAT Chennai Benches issued notice dated 05.12.2025 by RPAD intimating the fixation of appeal for hearing on 05.01.2026 with an endorsement ‘appeal time barred & affidavit not filed’ to condone the delay of 3 days. It is noted that the said cover/envelope containing the said notice returned unserved with an endorsement dated 10.12.2025 “no such person” and also “addressee not found”. When the appeal was taken up for hearing, none appeared. Considering the above facts and circumstances, the appeal is dismissed in limine for not filing of petition to condone the delay.

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