Sucram Pharmaceuticals Private Ltd, Chennai V. ITO, Chennai

ITA 1325/CHNY/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5184 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-07-2024
• Assessment Year: misc
• Appeal Filed On: 02-05-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण “ए” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा ! एवं माननीय ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1325/Chn y/2024 (िनधा)रण वष) / As sessment Year: 2014-15) M/s. Sucram Pharmaceuticals Pvt. Ltd. H-37-J, 2 nd floor, Manthoppu Colony, Ashok Nagar, Chennai-600 083. बनाम/ Vs . ITO Non-Corporate Ward-6(4), Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. AAKCS-2196-J (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : None थ कीओरसे/Respondent by : Ms. Samantha Mullamudi (Addl.CIT) -Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 22-07-2024 घोषणाकीतारीख /Date of Pronouncement : 08-08-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing of captioned appeal, none appeared for assessee despite notice. The registry has noted a delay of one day in the appeal and the assessee has not filed any condonation petition. Upon perusal of impugned order dated 03-03-2024, it could be seen that the first appeal was filed with inordinate delay of 720 days. In Form No.35, the assessee did not submit any cogent reason to explain the delay. The Ld. CIT(A) arrived at a conclusion that the assessee was not having sufficient cause for delay in filing the first appeal. Accordingly, the appeal was held to be invalid and non-maintainable. Aggrieved, the assessee is in further appeal before us. 2. After going through impugned order, we find that Ld. CIT(A) has arrived at correct conclusion. The assessee has remained negligent at every stage of proceedings. Therefore we see no reason to interfere in the impugned order. The appeal has rightly been held to be non- maintainable. 3. The appeal stand dismissed. Order pronounced on 8 th August, 2024 Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा34 / VICE PRESIDENT लेखा सद6 / ACCOUNTANT MEMBER चे8ई Chennai; िदनांक Dated :08-08-2024 DS आदेशकीJितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु@/CIT Chennai. 4. िवभागीय ितिनिध/DR 5. गाडEफाईल/GF