R.MAHALAKSHMI, SALEM V. ITO WARD-2(2), SALEM

ITA 526/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1440 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-10-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 05-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ ᭠यायपीठ,चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 526/CHNY/2020 िनधाᭅरण वषᭅ/Assessment Year: 2015-16 Smt.R. Mahalakshmi, D/o. Shri S. Rajavel, 100/44, Gandhi Nagar, Attur, Salem – 636 102. PAN: CYVPM 4078B vs. The Income Tax Officer, Ward-2(2), Salem. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 10.10.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 10.10.2022 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals), Salem in ITA No.71/2017- 18 dated 29.11.2019. The assessment was framed by the Income Tax Officer, Ward (2), Salem for the assessment year 2015-16 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 22.12.2017. 2 ITA No.526/Chny/2020 2. This appeal was fixed for hearing effectively for 5 occasions bt none is present despite service of notice. Since, nobody is appearing we are taking this appeal ex-parte qua assessee. 3. At the outset, it is noticed that this appeal is barred by limitation by 32 days and assessee has filed condonation petition supported by affidavit. The order of CIT(A) is received by assessee on 05.12.2019. The appeal is to be filed before Tribunal on or before 04.02.2020 but actually appeal was filed only on 06.03.2020 thereby there is a delay of 32 days. The assessee has stated the following reason for not filing within 60 days in her affidavit vide para 6, which reads as under:- “6. I could not file the appeal within the statutorily allowed period of 60 days, as I was searching for the PAN application and allotment letter which was required for filing the appeal, which was misplaced resulting in a minor delay in filing the appeal on time.” We have gone through the reason and when this was confronted to ld. Senior DR, he stated that the PAN number of assessee is very much available on the order of CIT(A) and this reason does not stand. Despite service of notice, nobody is representing and hence, we are deciding this appeal in absentia of assessee. As the reason given in petition for condonation, which is not at all genuine from 3 ITA No.526/Chny/2020 the facts and facts are against the assessee, we dismiss this appeal of assessee as un-admitted. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 10 th October, 2022 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य/ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 10 th October, 2022 RSR आदेशकᳱᮧितिलिपअᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकरआयुᲦ (अपील)/CIT(A) 4. आयकरआयुᲦ /CIT 5. िवभागीयᮧितिनिध/DR 6. गाडᭅफाईल/GF.