KPSPL 102 KILAMBI PACCS LTD.,KANCHIPURAM vs. ITO, WARD-1,, KANCHIPURAM
Facts
The assessee filed two appeals with significant delays and accepted the delay. However, they failed to file condonation petitions with affidavits and did not rectify defects notified by the ITAT registry. Furthermore, no Vakalat or Power of Attorney was filed for representation.
Held
The Tribunal noted the considerable delays in filing the appeals and the failure of the assessee to provide proper documentation or representation, despite being given opportunities. Consequently, the appeals were deemed not maintainable.
Key Issues
Dismissal of appeals due to delay and lack of proper representation and documentation.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Before: Shri S.S. Viswanethra Ravi&
आयकर अपीलीय अिधकरण, ’सी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI �ी एस.एस. िव�ने� रिव, �ाियक सद� एवं �ी अिमताभ शु�ा, लेखा सद� के सम� Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. Nos.2420 & 2421/Chny/2024 िनधा�रण वष�/Assessment Years: 2018-19 & 2020-21 KPSPL 102 Kilambi PACCS Ltd., Vs. The Income Tax Officer, Kilambi Village, Krishnapuram Post, Ward 1, Kanchipuram Taluka, Kanchipuram Kanchipuram 631 501.. District, Tamil Nadu 631 551. [PAN: AABAK5264E] (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 : 20.11.2024 घोषणा की तारीख /Date of Pronouncement : 27.11.2024 आदेश /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.
2 I.T.A. Nos.2420 & 2421/Chny/24
We find that the appeal in ITA No. 2420/Chny/2024 was filed with a delay of 21 days and the appeal in ITA No. 2421/Chny/2024 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.
Sd/- Sd/- (AMITABH SHUKLA) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 27.11.2024
3 I.T.A. Nos.2420 & 2421/Chny/24
Vm/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant, 2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR & 5. गाड� फाईल/GF.
