T.Muthu Venkataraman(INDL), Salem V. ITO,NCW 1(5), Coimbatore

ITA 615/CHNY/2021

AI Insights

This case involves an appeal by the legal heir of the late T. Muthu Venkataraman against the Income Tax Officer, Non-Corporate Ward 1(5), Coimbatore, concerning the assessment year 2016-17. The appeal arose from a revision order passed by the Principal Commissioner of Income Tax, Coimbatore. The tribunal noted that the appeal was filed late by 245 days and the appellant did not provide any reason for the delay or appear in multiple hearings. Consequently, the tribunal dismissed the appeal due to the absence of prosecution from the appellant's side and the significant delay in filing the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134859 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 4 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: 2016-2017
• Appeal Filed On: 27-12-2021
• 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.: 615/CHNY/2021 िनधाᭅरण वषᭅ/Assessment Year: 2016-17 Late T. Muthu Venkataraman, (Rep. by Legal Heir Smt.M. Lakshmi), No.39/22, Vasagasalai Street, Shevapet, Salem – 636 002. PAN: AHSPM 9690F vs. The Income Tax Officer, Non Corporate Ward 1(5), Coimbatore – 641 018. (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 Revision order passed by the Principal Commissioner of Income Tax, Coimbatore – 1, in Revision No.PCIT, Coimbatore-1/Revision-263/100000174546 /2021 dated 22.02.2021. The assessment was framed by the 2 ITA No. 615/Chny/2021 Income Tax Officer, Non-Corporate Ward 1(5), Coimbatore for the assessment year 2016-17 u/s.144 of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 28.12.2018. 2. At the outset, it is noticed that this appeal is time barred by 245 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 ten times and none is present from assessee’s side despite service of notice on the assessee. 3. After hearing ld.CIT-DR and going through the case records, we noted that this appeal was fixed for hearing on number of occasions i.e., 10 occasions but none is present from assessee’s side despite notice issued through RPAD. The notices issued through RPAD were returned with a remark “assessee deceased & door locked”. It means that the assessee has left the address, as RPAD notices returned back. As the assessee is not interested in prosecuting the appeal, we decide the issue ex-parte qua assessee. We also noted that there is a delay of 245 days in filing of appeal and there is neither a condonation petition nor affidavit for 3 ITA No. 615/Chny/2021 condonation of delay. In the absence of the same, 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 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.