In the result, the appeal filed by the assessee is allowed for statistical purposes
Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.182/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 Iyergopal Ashokkumar, Vs. The Income Tax Officer, 658, P.N. Palayam Road, Puliyakulam, Che-W-61(11), Coimbatore 641 045. Coimbatore. [Pan:Ahqpa2689G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 28.03.2023 घोषणा की तारीख /Date Of Pronouncement : 12.04.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), (National Faceless Appeal Centre) [Nfac], Delhi Dated 14.12.2022 Relevant To The Assessment Year 2015-16. 2. The Appeal Filed By The Assessee Is Delayed By Two Days In Filing The Appeal Before The Tribunal. The Ld. Counsel For The Assessee Has Filed A Petition For Condonation Of Delay Against Which, The Ld. Dr Has Not 2
condone the delay of two days in filing the appeal and admit the appeal for adjudication. 3. Brief facts of the case are that the assessee has not filed his return of income for the assessment year 2015-16 under section 139 of the Income Tax Act, 1961 [“Act” in short]. A recovery survey was conducted in the business premises