LOORTHURAYAPPAN ANTONY, CHENNAI V. ITO, NON CORPORATE WARD 7(1), CHENNAI

ITA 111/CHNY/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3132 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 18-04-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील सं./ITA No.111/Chny/2021 िनधा रण वष /Assessment Year: 2012-13 Mr.Loorthurayappan Antony, Nixon engineering, No.335, 2 nd Street, SIDCO Industrial Estate, Ambattur, Chennai. v. The Income Tax Officer, Non-Corporate Ward-7(1), Chennai. [PAN: AHEPA 7148 N] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Mr.B.Suresh, CA यथ क ओर से /Respondent by : Mr.Hema Bhupal, JCIT सुनवाईक तारीख/Date of Hearing : 18.08.2022 घोषणाक तारीख /Date of Pronouncement : 26.08.2022 आदेश / O R D E R PER DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-7, Chennai, dated 30.01.2018 for AY 2012-13. 2. There is a delay of 1105 days in filing the appeal before this Tribunal. The assessee has filed an affidavit, in which, he has claimed that Accountant appointed by him had not represented before the ld.CIT(A) and he did not inform the assessee about the decision of the ld.CIT(A). It is also claimed in the affidavit that the Accountant had not आयकर अपीलीय अिधकरण, ’सी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी महावीर िसंह, उपा ,एवं डॉ। दीपक पी. रपोटे, लेखा सद के सम BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.111/Chny/2021 for AY 2012-13 Mr.Loorthurayappan Antony :: 2 :: returned back the papers related to the assessee’s present tax matter. Therefore, the assessee claimed the delay of 1105 days. 3. The Ld.AR for the assessee invited our attention to the Affidavit filed by the assessee. He explained that due to the Accountant of the assessee, he could not file the appeal in time. He also explained that the assessee has filed a police complaint against the said accountant for some financial irregularities. 4. The Ld.DR strongly objected to the condonation of delay. He explained that the police complaint was filed on 26/12/2020 when the assessee claimed to have terminated the accountant in June. Thus, the reason give by the assessee is unbelievable. 5. We have heard both the parties and perused the records. As per Form No.36 filed by the assessee, the assessee had received ld.CIT(A)’s order on 09.02.2018. Thus, in February, 2018 the assessee was aware about the decision of the ld.CIT(A). However, the assessee has not taken any steps to file the appeal before this Tribunal. Once the Appeal order was received by the assessee, there was no reason for him not to file the appeal within the statutory time limit of 60 days. Assessee has not given any reason for the same. As per the Affidavit of the assessee, services of the Accountant were terminated in June, 2020 and new Accountant was appointed in July, 2020. The appeal before this Tribunal was filed on 19.04.2021. There is not a single reason given by the assessee to explain ITA No.111/Chny/2021 for AY 2012-13 Mr.Loorthurayappan Antony :: 3 :: the delay from July, 2020 to 19.04.2021. The assessee has not explained, when the order of the Ld.CIT(A) received by him on 09.02.2018, why he had not filed the appeal. Thus, the Affidavit filed by the assessee does not explain the inordinate delay of 1105 days. Therefore, we are of the opinion that there is no sufficient cause for delay in filing the appeal. Therefore, delay is not condoned. Accordingly, the appeal filed by the assessee is dismissed. 6. In the result, the appeal filed by the assessee is dismissed. Order pronounced on the 26 th day of August, 2022, in Chennai. Sd/- (महावीर िसंह) (MAHAVIR SINGH) उपा /VICE PRESIDENT Sd/- (डॉ। दीपक पी. रपोटे) (DR. DIPAK P. RIPOTE) लेखासद य/ACCOUNTANT MEMBER चे ई/Chennai, !दनांक/Dated: 26 th August, 2022. TLN आदेश क ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकरआयु&/CIT 2. यथ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकरआयु& (अपील)/CIT(A) 6. गाड फाईल/GF