SUNRISE INFRASTRUCTURE PROJECTS LTD, CHENNAI vs. ACIT,CORP.CIRCLE 6(2), CHENNAI, CHENNAI

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ITA 1540/CHNY/2023Status: DisposedITAT Chennai13 September 2024AY 2016-17Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri Amitabh Shukla (Accountant Member)3 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 found no representation from the assessee and no adjournment petition. Given the lack of response and proper representation, the appeal was dismissed in limine as not maintainable.

What were the facts?

The assessee's appeal was filed with a delay and notices sent to the original address were returned unserved. After intimating a change of address, subsequent notices were also not responded to by the assessee, who also failed to file a vakalatnama.

What were the issues?

The primary issue was the maintainability of the appeal due to the assessee's non-appearance and failure to provide proper representation or respond to notices.

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi&

Hearing: 10.09.2024Pronounced: 13.09.2024

Year: 2016-17 Sunrise Infrastructure Projects Vs. The Assistant Commissioner of (India) Ltd., 607-608, K.P. Platina, Income Tax, Race Course Circle, Corporate Circle - 6(2), Vadodara 390 007, Gujarat. Chennai. [PAN: AAMCS2906C] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : None ��थ� की ओर से/Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई की तारीख/ Date of hearing : 10.09.2024 घोषणा की तारीख /Date of Pronouncement : 13.09.2024 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 18.10.2023 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2016-17.

We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set exparte. We proceed to decide the appeal on merits after hearing the ld. DR basing on the material available on record.

We find this appeal was filed with a delay of 4 days, though the assessee filed a petition for condonation of delay, but not supported by any affidavit. The Registry of ITAT, Chennai Bench issued notices dated 07.05.2024, 29.05.2024 and 02.07.2024. All the said notices returned “unserved” with an endorsement “no such person in the address”.

4. The assessee, vide its letter dated 02.07.2024 intimated change of address consequent upon change of Registered Office to Gujarat. Accordingly, the Registry of ITAT, Chennai Bench issued notices to the assessee in new address as furnished by it vide notice dated 29.07.2024, 12.08.2024 and 22.08.2024. However, on perusal of the appeal file, we find no response from the assessee or filed any adjournment petition. 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 the appeal in limine as not maintainable.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on 13th September, 2024 at Chennai.

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