Indira Foundations Pvt.Ltd., Chennai V. Income Tax Officer, Chennai

ITA 42/CHNY/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9605 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 23-02-2021
• 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, उपा12 एवं माननीय +ी मनोज कु मार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.42/Chny/2021 (िनधाBरण वषB / Assessment Year: 2005-06) Indira Foundations Pvt. Ltd. No.19, Govindan Street, Ayyavoo Colony, Aminjikarai, Chennai – 600 029. बनाम/ V s. ITO, Corporate Ward-2(4), Chennai. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAAC I -6 9 3 1 -K (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri Yeshwanth kumar (C.A) – Ld. AR थ की ओरसे/Respondent by : Shri ARV. Sreenivasan (Addl. CIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 07-07-2022 घोषणा की तारीख /Date of Pronouncement : 07-07-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2005-06 arises out of the order of learned Commissioner of Income Tax (Appeals)-13, Chennai [CIT(A)] dated 20-12-2017 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 07-12-2007. 2. The registry has noted a delay of 1102 days in the appeal, the condonation of which has been sought by the assessee on the strength ITA No.42/Chny/2021 - 2 - of petition. It has been stated that the appeal was to be filed on or before 18.12.2018. The assessee came to know of the disposal of the appeal only when it decided to file declaration under ‘Vivad Se Vishwas Scheme’. Upon enquiry, it was found that the order was received by the accountant Shri Srinivasan who left employment in August 2020. He inadvertently failed to inform the Managing Director about the receipt of the same. In the said background, Ld. AR sought condonation of delay. The Ld. Sr. DR, on the other hand, vehemently opposed condonation of inordinate delay. 3. After hearing rival submissions and after perusing the contents of the petition, we find that the assessee is unable to put forward any convincing reasons justifying condonation of delay. The onus was on assessee to explain each day’s delay which the assessee has failed to explain. In the absence of any sufficient cause, we decline to condone the delay and accordingly the appeal is not admitted. 4. The appeal stand dismissed. Order pronounced on 07 th July, 2022. Sd/- (MAHAVIR SINGH) उपा12 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद9 / ACCOUNTANT MEMBER चे)ई / Chennai; िदनांक / Dated : 07-07-2022 EDN/- आदेश की Vितिलिप अ 6ेिषत/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