Rajavignesh Educational Trust, Perambalur V. CIT Exemptions, Chennai

ITA 1234/CHNY/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6089 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 30-06-2024
• Assessment Year: misc
• Appeal Filed On: 25-04-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी एसएस िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ के समƗ । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. No.1234/Chny/2024 Rajavignesh Educational Trust, XX, Perambalur Main Road, Melamuthur Post, Kunnam Taluk, Perambalur 621 714. [PAN: AAATR9809C] Vs. The Commissioner of Income Tax (Exemptions), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : None ŮȑथŎ की ओर से/Respondent by : Shri A. Sasikumar, CIT सुनवाई की तारीख/ Date of hearing : 01.07.2024 घोषणा की तारीख /Date of Pronouncement : 03.07.2024 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 20.12.2022 passed by the ld. CIT(E) Chennai. 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and treated exparte. I.T.A. No.1234/Chny/24 2 3. We find that this appeal was filed with a delay of 443 days. The assessee filed petition explaining the reasons for the said delay. On perusal of the said petition, we note that the President of the assessee trust has not noticed the order of rejection uploaded in the e-filing portal due to health issues for past 14 months, further it was also stated that no one in the assessee trust noticed the order of rejection by the ld. CIT(E), Chennai. We find, according to delay condonation petition, that the President of assessee trust was not well and further no one in the assessee trust noticed the order passed by the ld. CIT(E), in our opinion, are not valid reasons to explain abnormal delay of 443 days, therefore, we hold, no sufficient cause shown by the assessee in explaining the delay of 443 days, which really prevented the assessee to file the appeal in time. On perusal of the impugned order, we note that no representation whatsoever made by the assessee before the ld. CIT(E) which is clear from para 6 of the impugned order. Taking into account the facts and circumstances of the case, we find no valid reason explained for the delay of 443 days. Thus, the delay condonation petition is rejected and in view of the I.T.A. No.1234/Chny/24 3 same, the issues raised in the grounds of appeal, on merits, become infructuous and accordingly dismissed. 4. In the result, the appeal of the assessee is dismissed. Order pronounced on 03 rd July, 2024 at Chennai. Sd/- Sd/- (JAGADISH) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 03.07.2024 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.