Estate of Late Smt. Jayanthi Krishnamurthy, Rep by J.Thentral Kumar, CHENNAI V. ACIT Central Circle III(4), CHENNAI

ITA 1157/CHNY/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4487 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 04-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण ’ए’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय ŵी महावीर िसंह, उपाȯƗ एवं माननीय ŵी मनोज कु मार अŤवाल ,लेखा सद˟ के समƗ। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.1157/Chny/2018 (िनधाŊरणवषŊ / Assessment Year: 2005-06) Estate of Late Smt. Jayanthi Krishnamurthy (rep. by Shri J.Thentral Kumar) No.12, Bhakthavachalam Colony, Second Street, Vadapalani, Chennai – 600 026. बनाम/ Vs. ACIT Central Circle-III(4), Chennai. ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. ADXPJ-7329-P (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : None ŮȑथŎकीओरसे/Respondent by : Shri ARV Sreenivasan (Addl. CIT) – Ld. DR सुनवाईकीतारीख/ Date of Hearing : 12-04-2022 घोषणाकीतारीख / Date of Pronouncement : 18-04-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. Aforesaid appeal by assessee for Assessment Year (AY) 2005-06 arises out of the order of learned Commissioner of Income Tax (Appeals)-19,Chennai [CIT(A)] dated 07-02-2017 in the matter of assessment framed by the Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 153A of the Act on 31-12-2009. In this appeal, the assessee is aggrieved ITA No.1157 /Chny/2018 - 2 - by confirmation of certain additions. During hearing, none appeared for assessee. The Ld. Sr. DR stated that the hearing notice was served on the assessee. 2. The Registry has noted inordinate delay of 352 days in filing the appeal, the condonation of which has been sought by the assessee on the strength of condonation petition. However, we find that none has appeared for hearing since many occasions and no serous efforts have bene made by the legal heirs for disposal of the appeals. Therefore, we dismiss the appeal for want of condonation of delay. 3. The appeal stands dismissed. Order pronounced on 18 th April, 2022. Sd/- (MAHAVIR SINGH) उपाȯƗ /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखासद˟ /ACCOUNTANT MEMBER चेɄई/ Chennai; िदनांक/ Dated : 18-04-2022 EDN आदेशकीŮितिलिपअŤेिषत/Copy of the Order forwarded to : 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकरआय ु Èत (अपील)/CIT(A)4. आयकरआय ु Èत/CIT 5. ͪवभागीयĤǓतǓनͬध/DR 6. गाड[फाईल/GF