Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI CHANDRA POOJARI & SHRI G. PAVAN KUMAR
आदेश / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER:
The appeal filed by the assessee is directed against the order of the Commissioner of Income-tax (Appeals)-I, Chennai in ITA No.146/553/14-15, dated 24.2.2014 for the assessment year 2007-
ITA No.1832/Mds/2015 :- 2 -:
2008 passed u/s.143(3) and 250 of the Income Tax Act, 1961 (herein after referred to as ‘the Act’).
At the time of hearing, none appeared and we found that there is a delay of 498 days in filing the appeal and the reasons for delay was not properly explained in the condonation petition and further defect memo was issued on 14.10.2015 for submission of copy of assessment order u/s.143(3) of the Act and Form 35 with statement of facts, grounds of appeal
before ld. Commissioner of Income Tax (Appeals). Till today, there is no compliance to defective notice issued by the Tribunal. Since the appeal is defective and could not be adjudicated. In these circumstances, as held by I.T.A.T., Delhi Bench in the case of CIT vs. Multiplan India (P) Limited
38. ITD 320 that there may be various reasons for the assessee to remain absent at the time of hearing and one of the reasons might be absence to prosecute the appeal and also following decision of the Co-ordinate bench of the Tribunal in the case of Helios and Matheson Information Technology Limited vs ITO in dated 05.07.2011, we hereby dismiss the appeal in limine. However, we make it clear that the assessee is at liberty to file a petition to recall this order provided convincing/sufficient cause be explained with ITA No.1832/Mds/2015 :- 3 -: rectification of defects as per defective notice issued and also for non appearance on the said date of hearing.
In the result, the appeal of the assessee in ITA 3. No.1832/Mds/2015 is dismissed Order pronounced on Friday, the 30th day of September, 2016, at Chennai.