KANNAMMMAL EDUCATIONAL TRUST ,CHENNAI V. DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS) - III, NUGAMBAKKAM, CHENNAI

ITA 1430/CHNY/2025

AI Insights

The case involves Kannammal Educational Trust appealing against an order from the Commissioner of Income Tax (Appeals), NFAC, Delhi, for the assessment year 2010-11. The appeal was dismissed due to a significant delay in filing (929 days), which the tribunal found to be inadequately explained by the appellant. Despite multiple notices and an inspector's report confirming the last known address of the assessee, no representative appeared on behalf of the trust during the proceedings. Consequently, the tribunal did not condone the delay and dismissed the appeal in limine.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783957 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 17-05-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRYATI SHARMA

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी मनु क ुमार िग र, ाियक सद\u0011 एवं एवं एवं एवं \u0001ी जगदीश, लेखा सद क े सम\u0014 BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1430/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2010-11 Kannammal Educational Trust, 30, Dr. RamasamyRoad, K.K. Nagar, Chennai-600 078. v. The DDIT (Exemptions)-III, Chennai. [PAN: AAATK 7675 B] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : None for the assessee \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms.Pryati Sharma, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 30.10.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 10.11.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), NFAC, DELHI [in short, “CIT(A)”] dated 01.08.2022, for AY 2010-11. 2. From the order sheet it is revealed that despite multiple notices issued to the assessee, none present. Finally, notice of hearing was served through affixture on the last known address of the assessee. The revenue has filed the inspector report vide covering letter dated Printed from counselvise.com ITA No.1430/Chny/2025 (AY 2010-11) Kannammal Educational Trust :: 2 :: 15.09.2025. Despite service through affixture, none appeared for the assessee. Hence, we are constrained to proceed to hear the appeal. 3. The Registry has noted a delay of 929 days in the filing of the appeal. Considering the reasons stated in the condonation petition filed by the assessee, and finding the explanation casual, not satisfactory. Hence, the delay is not condoned. Accordingly, the appeal is dismissed in limine as time barred. 4. In the result, the appeal of the assessee is dismissed in limine. Order pronounced in open court on 10th November, 2025 in Chennai. Sd/- (जगदीश) (JAGADISH) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (मनु क ुमार िग र) (MANU KUMAR GIRI) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 10th November, 2025. TLN आदेश की \u000fितिलिप अ\u0014ेिषत/Copy to: 1. अपीला थ\u0017/Appellant 2. \u000f\u0018थ\u0017/Respondent 3. आयकरआयु /CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभा गीय\u000fितिनिध/DR 5. गा ड\"फा ईल/GF Printed from counselvise.com "