M/S POTHYS PRIVATE LIMITED, CHENNAI V. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

ITA 355/CHNY/2022

AI Insights

The case involves Pothys Private Limited appealing against an order from the Commissioner of Income Tax (Appeals)-18, Chennai, concerning an assessment for the year 2015-16. The original assessment was made by the ACIT, Central Circle 1(3), Chennai under sections 153A read with 143(3) of the Income Tax Act, 1961. The appeal to the Income Tax Appellate Tribunal was found to be significantly delayed (by 451 days) and lacked any supporting documents to explain the delay. The tribunal, after noting the repeated absence of the appellant at the hearings and the lack of any condonation for the delay, dismissed the appeal without further consideration of its merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134857 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-05-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 17-05-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ ᭠यायपीठ,चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ᮰ी महावीर ᳲसह, उपा᭟यᭃ एवं ᮰ी मंजुनाथ. जी, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 355/CHNY/2022 िनधाᭅरण वषᭅ/Assessment Year: 2015-16 Pothys Private Limited, No.15, Nageswara Rao Road, T.Nagar, Chennai – 600 017. PAN: AAHCP 7473N vs. The DCIT, Central Circle 1(3), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri R. Mohan Reddy, CIT सुनवाई कᳱ तारीख/Date of Hearing : 02.05.2023 घोषणा कᳱ तारीख/Date of Pronouncement : 02.05.2023 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals)-18, Chennai in ITA No.64/2020-21 dated 25.03.2022. The assessment was framed by the ACIT, Central Circle 1(3), Chennai for the assessment year 2015-16 u/s.153A r.w.s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 16.12.2020. 2 ITA No. 355/Chny/2022 2. At the outset, it is noticed that this appeal is time barred by 451 days and assessee has neither filed any condonation petition nor any supportive affidavit. When this fact was pointed out to ld.CIT-DR, he pointed out that this matter was fixed for hearing fifth time and none is present from assessee’s side despite service of notice on the assessee. We noted that there is a delay of 451 days in filing of appeal and there is neither a condonation petition nor affidavit for condonation of delay. In the absence of the same, we dismiss this appeal of assessee as un-admitted. 3. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 2 nd May, 2023 at Chennai. Sd/- Sd/- (जी. मंजुनाथ) (G. MANJUNATHA) लेखा सद᭭य/ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 2 nd May, 2023 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकरआयुᲦ /CIT 4. िवभागीय ᮧितिनिध/DR 5. गाडᭅ फाईल/GF.