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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI A.MOHAN ALANKAMONY & SHRI DUVVURU RL REDDY
आदेश / O R D E R
Per A. Mohan Alankamony, AM:-
This appeal by the assessee is directed against the order passed by the learned Commissioner of Income Tax(Appeals)-16, Chennai, dated 04.12.2015 in for the assessment year 2010-11 passed U/s. 250(6) r.w.s. 143(3) of the Act.
The appeal was filed by the assessee with a delay of 708 days.
The assessee has submitted an affidavit before us stating that he had approached the Ld.CIT U/s.264 of the Act, however the same was Ld.CIT(A) is nullity in law. It was further submitted that the order of the Ld.CIT was received belatedly and hence the delay in filing the appeal.
At the outset we do not find any merit in the statements averred in the affidavit filed by the assessee. Hence we don’t find it necessary to condone the delay. Moreover neither the assessee nor his representative appeared before us in pursuing the appeal. Hence we hereby reject the appeal of the assessee as it is not admitted. It is ordered accordingly.
In the result appeal of the assessee is dismissed.
Order pronounced on the 31st July, 2018 at Chennai.