L P RAMKUMAR (HUF), TRICHY V. ITO, WARD - 3 (2), TRICHY

ITA 2339/CHNY/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5597 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 15-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

आयकर अपील सं./ITA No.2339/Chny/2019 िनधा रण वष /Assessment Year: 2008-09 Mr. L.P.Ramkumar, No.95A, Thiru Ve Ka Nagar, Ettupettai Bungalow Compound, Puthur, Trichy-17. v. The Income Tax Officer, Ward-3(2), Tiruchirappalli. [PAN: AAGHR 6284 M] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : None यथ क ओर से /Respondent by : Mr.P.Sajit Kumar, JCIT सुनवाई क तारीख/Date of Hearing : 20.06.2022 घोषणा क तारीख /Date of Pronouncement : 20.06.2022 आदेश / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-1, Trichy, dated 08.04.2019 and pertains to assessment year 2008-09. 2. At the outset, we find that the appeal filed by the assessee is time barred by 67 days, for which, a petition for condonation of delay in filing of the appeal along with Affidavit explaining the reasons for delay, has been filed by the assessee. However, at the time of hearing, none appeared on behalf of the assessee to explain the reasons for the delay in filing of the आयकर अपीलीय अिधकरण, ’सी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी महावीर िसंह, माननीय उपा , एवं ी जी. मंजूनाथा, , माननीय लेखा सद के सम BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA No.2339/Chny/2019 :: 2 :: appeal and also to pursue his appeal. In this case, we find that even before the lower authorities, the assessee neither appeared nor furnished necessary details and hence, appeal filed by the assessee is dismissed. 3. In the result, the appeal filed by the assessee is dismissed as not maintainable. Order pronounced on the 20 th day of June, 2022, in Chennai. Sd/- (महावीर िसंह) (MAHAVIR SINGH) उपा /VICE PRESIDENT Sd/- (जी. मंजूनाथा) (G. MANJUNATHA) लेखा सद य/ACCOUNTANT MEMBER चे ई/Chennai, दनांक/Dated: 20 th June, 2022. TLN आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु"/CIT 2. यथ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु" (अपील)/CIT(A) 6. गाड फाईल/GF