VIJAYKUMAR NAVEEN,CHENNAI vs. ADEIT,CPC, BENGALURU

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], New Delhi dated 21.10.2022 relevant to the Assessment Year 2020-21.

When the appeal was taken up for hearing, the Bench has noticed that the assessee has filed the appeal with a delay of 344 days in filing the 2 -: appeal before the Tribunal. However, the assessee has not filed any petition for condonation of delay in support of affidavit. Thus, the appeal filed by the assessee is liable to be dismissed.

Otherwise also, on merits, the issue involved in this appeal is squarely covered against the assessee by the decision of the Hon’ble Supreme Court in the case of M/s. Checkmate Services P. Ltd. v. CIT [in Civil Appeal No. 2833 of 2016 dated 12.10.2022] and thus, the appeal filed by the assessee is liable to be dismissed. Accordingly, the appeal filed by the assessee stands dismissed.

In the result, the appeal of the assessee is dismissed.