M/S SRI GANGA STEEL ENTERPRISES LTD, Chennai V. ACIT COMPANY CIRCLE VI (4), Chennai

ITA 398/CHNY/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4480 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 01-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE PAST SEVERAL OCCASIONS
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण ’सी’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय ŵी महावीर िसंह, उपाȯƗ एवं माननीय ŵी मनोज कु मार अŤवाल ,लेखा सद˟ के समƗ। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.398/Chny/2018 (िनधाŊरणवषŊ / Assessment Year: 2008-09) M/s. Sri Ganga Steel Enterprises Ltd. B-20E, Sipcot Industrial Estate, Gummudipoondi, Chennai-601 201. बनाम/ Vs. ACIT Company Circle-VI(4), Chennai. ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AAECS-3304-G (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : None ŮȑथŎकीओरसे/Respondent by : Shri M. Rajan(CIT) – Ld. DR सुनवाईकीतारीख/ Date of Hearing : 11-04-2022 घोषणाकीतारीख / Date of Pronouncement : 18-04-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. Aforesaid appeal by assessee for Assessment Year (AY) 2008-09 arises out of the order of learned Commissioner of Income Tax (Appeals)-15,Chennai [CIT(A)] dated 03-02-2016 in the matter of assessment framed by the Ld. Assessing Officer [AO] u/s. 143(3) of the Act dated 31-12-2010. In the appeal, the assessee is aggrieved by confirmation of certain additions / disallowances. ITA No.398/Chny/2018 - 2 - 2. The Registry has noted inordinate delay of 670 days in filing the appeal, the condonation of which has been sought by the assessee on the strength of condonation petition, which is accompanied by affidavit of the Director of the assessee company. During hearing before us, none has appeared for assessee. The perusal of order sheer entries would show that none is appearing for assessee for past several occasions. Therefore, in the absence of any plausible explanation forthcoming before us for such an inordinate delay, we dismiss the appeal for want of condonation of delay. 3. The appeal stands dismissed. Order pronounced on 18 th April, 2022. Sd/- (MAHAVIR SINGH) उपाȯƗ /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखासद˟ /ACCOUNTANT MEMBER चेɄई/ Chennai; िदनांक/ Dated : 18-04-2022 EDN आदेशकीŮितिलिपअŤेिषत/Copy of the Order forwarded to : 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकरआय ु Èत (अपील)/CIT(A)4. आयकरआय ु Èत/CIT 5. ͪवभागीयĤǓतǓनͬध/DR 6. गाड[फाईल/GF