VIJAYKUMAR NAVEEN,CHENNAI vs. ADEIT,CPC, BENGALURU

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ITA 1397/CHNY/2023Status: DisposedITAT Chennai29 January 2024AY 2021-21Bench: SHRI V. DURGA RAO (Judicial Member), SHRI MANJUNATHA. G (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was liable to be dismissed due to the significant delay and the lack of a condonation petition. Furthermore, the issue was squarely covered against the assessee by a Supreme Court judgment.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 344 days. The assessee did not file any petition for condonation of delay. The appeal was also found to be covered by a Supreme Court decision.

What were the issues?

Whether the appeal filed with a substantial delay and without a condonation petition is maintainable. Whether the issue is covered by a Supreme Court decision.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & SHRI MANJUNATHA. G

Hearing: 29.01.2024Pronounced: 29.01.2024

आदेश / O R D E R

Per V. Durga Rao, Judicial Member:

1.

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.

2.

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.

3.

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.

4.

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

Order pronounced in the open Court on 29th January, 2024.

(�ी मंजूनाथा जी) (वी दुगा� राव) (V. DURGA RAO) (MANJUNATHA. G) लेखा सद�/ACCOUNTANT MEMBER �ाियक सद�/JUDICIAL MEMBER चे�ई/Chennai, �दनांक/Dated: 29th January, 2024. EDN/-

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