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Facts
The assessee filed two appeals (ITA Nos. 2420 & 2421/Chny/2024) for assessment years 2018-19 and 2020-21. The appeals were filed with significant delays of 21 and 126 days respectively, and the assessee failed to file any condonation petitions or rectify defects notified by the ITAT.
Held
The Tribunal noted that the assessee neither appeared nor filed any adjournment application, leading to them being set ex parte. Furthermore, the appeals were filed beyond the prescribed limitation period without proper condonation, and defects were not rectified. The assessee also failed to file a Vakalat/Power of Attorney.
Key Issues
Dismissal of appeals due to non-representation, delay in filing, failure to rectify defects, and lack of condonation petitions.
Sections Cited
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Before: Shri S.S. Viswanethra Ravi&
O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
Both the appeals filed by the assessee are directed against different orders dated 27.06.2024 and 14.03.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment years 2018-19 and 2020-21.
We find no representation on behalf of the assessee nor filed any application seeking adjournment. Thus, the assessee called absent and set exparte. We proceed to decide both the appeals on merits after hearing the ld. DR basing on the material available on record.
We find that the appeal in 21 days and the appeal in was filed with a delay of 126 days, though the assessee accepted the delay in filing the appeals by mentioning “Yes” against Col. 11 “whether there is any delay in filing of appeal” in Form 36, but, not filed any petitions for condonation of delay duly supported by affidavits for both the appeals. The Registry of ITAT, Chennai Bench issued separate defect notices dated 15.10.2024 for both the appeals, but the assessee failed to rectify the defect notified by the ITAT. Moreover, the assessee has not filed Vakalat/Power of Attorney in favour of any Advocate or Chartered Accountant to represent its case before the ITAT. Under the above facts and circumstances, we have no option, but to dismiss both the appeals in limine as not maintainable.
In the result, both the appeals filed by the assessee are dismissed. Order pronounced on 27th November, 2024 at Chennai.