SRIVATSAPRIYA SILBERMAN, CHENNAI V. JCIT, NON CORPORATE RANGE-14, CHENNAI

ITA 1997/CHNY/2019

AI Insights

In the case before the Income Tax Appellate Tribunal, Chennai, the appellant, Srivatsapriya Silberman, failed to appear for multiple hearings, and the appeal was found to be delayed by 24 days. The appellant submitted an affidavit seeking condonation for 23 days of the delay, but it was unsupported by any documents or valid reasons. The Senior Departmental Representative argued for the dismissal of the appeal due to this delay. Consequently, the Tribunal dismissed the appeal, citing the lack of sufficient grounds to condone the delay.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 133953 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 06-12-2022
• Assessment Year: misc
• Appeal Filed On: 02-07-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कु मार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1997/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) Srivatsapriya Silberman No.1, Raghavan Street, Choolaimedu, Chennai – 600 094. बनाम / V s. JCIT Non Corporate Range-14), Chennai. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . BE DP S -5 7 4 6 -H (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : None थ की ओरसे/Respondent by : Shri D. Hema Bhupal (JCIT)–Ld. DR सुनवाई की तारीख/Date of Hearing : 07-12-2022 घोषणा की तारीख /Date of Pronouncement : 07-12-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing of captioned appeal, none appeared for assessee. The perusal of order sheet entries would show that none is appearing for assessee since past many occasions. The Ld. Sr. DR pleaded for dismissal of the appeal on the ground of delay. 2. The registry has recorded delay of 24 days in the appeal. To seek condonation, the assessee has filed an affidavit wherein the assessee seeks condonation of 23 days of delay. However, the same is not supported by any documents. No cogent reasons have been ITA No.1997/Chny/2019 - 2 - mentioned in the affidavit for late fling of the appeal. Considering all these facts, the delay is not condoned and the appeal is dismissed for want of condonation of delay. 3. The appeal stands dismissed. Order pronounced on 07 th December, 2022. Sd/- (MAHAVIR SINGH) उपा12 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद: / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 07-12-2022 EDN/- आदेश की Vितिलिप अ 7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF