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Income Tax Appellate Tribunal, “A” BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा�� एवं माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� के सम�। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ (िनधा�रणवष� / Assessment Year: 2012-13) Limras Lottery & Trading Company Income Tax Officer Pvt. Ltd. Corporate Circle 4(1), बनाम/ Vs. No.164, Near Hotel Orchid Inn, Chennai. Peters Road Opp., New Colony, Chennai – 600 014. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACL-7724-R (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Shri Poojesh J. (Advocate) – Ld. AR ��थ� की ओर से/Respondent by : Shri AR.V.Srinivasan (Addl.CIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 21-05-2024 घोषणा की तारीख /Date of Pronouncement : 21-05-2024 आदेश / O R D E R PER BENCH
Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order passed by learned Addl. / Joint Commissioner of Income Tax (Appeals)-10, Mumbai [CIT(A)] on 27-02-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s.147 of the Act on 14-11-2019. In the assessment order, Ld. AO made disallowance of Rs.5.50 Lacs. The assessee filed appeal with inordinate delay of 1260 days. The Ld. CIT(A), after considering assessee’s submissions as well as after excluding Covid-19 Pandemic delay, noted that there was still a delay of 544 days which was inordinate. The assessee was unable to establish sufficient cause against the same. Finally, relying on various judicial decisions, the appeal was not admitted. Aggrieved, the assessee is in further appeal before us.
We are in full concurrence with the adjudication of Ld. CIT(A) in the impugned order. Even before us, the position has remained the same and the assessee is unable to explain the reasons for inordinate delay. Finding no merits, we dismiss the appeal. 3. The appeal stands dismissed. Order pronounced on 21st May, 2024.