M.Natarajan, CHENNAI V. ACIT, CHENNAI

ITSSA 5/CHNY/2017

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9923 (ITAT-CHENNAI)
• Duration Of Justice: 5 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 20-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 17-10-2022
• Assessment Year: misc
• Appeal Filed On: 16-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Block assessment
• Section: 143(3); 158BC; 13

Judgement Text

आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member I.T(SS).A. No.5/Chny/2017 Block Assessment Period: 1987-88 to 1997-98 (upto 24.09.1996) Shri M. Natarajan, No. 84, T T K. Road, Chennai 600 018. [PAN:ABCPN7785J] Vs. The Assistant Commissioner of Income Tax, Central Circle 2(4), Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri T. Vasudevan, Advocate ŮȑथŎ की ओर से/Respondent by : Shri M. Rajan, CIT सुनवाई की तारीख/ Date of hearing : 18.10.2022 घोषणा की तारीख /Date of Pronouncement : 21.10.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order passed under section 143(3) r.w.s. 158BC r.w.s. 254 of the Income Tax Act, 1961 [“Act” in short] dated 31.03.2017 passed by the Assessing Officer relevant to the block assessment period 1987-88 to 1997-98 (upto 24.09.1996) 2. The appeal filed by the assessee was delayed by 13 days in filing the appeal before the Tribunal. Despite, defect notice was issued I.T(SS).A. No.5/Chny/17 2 RPAD on record, the assessee has not filed petition for condonation of delay in filing the appeal. Therefore, the appeal filed by the assessee is not maintainable and liable to be dismissed. Accordingly, the appeal filed by the assessee is dismissed. 3. In the result, the appeal filed by the assessee is dismissed. Order pronounced on 21 st October, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 21.10.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.