LATE RATANCHAND MANOHARMAL, L/H. M.CHANDAN BALA,CHENNAI V. ITO, NCW-17(2), CHENNAI

ITA 2726/CHNY/2025

AI Insights

This case involves an appeal by the legal heirs of Late Ratanchand Manoharmal against an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the assessment year 2014-15. The appeal was initially filed with a delay of three days, which was not accompanied by a petition or affidavit to condone the delay. The notice for the hearing was returned unserved, and when the case was called, no representative for the appellant appeared. The tribunal, therefore, dismissed the appeal on procedural grounds without addressing the substantive issues of the case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826501 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 03-10-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R.ANITA

Judgement Text

"आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी इंट ूरी रामाराव, लेखा सद˟ एवं ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ क े समƗ । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.2726/Chny/2025 िनधाŊरण वषŊ/Assessment Year: 2014-15 Late Ratanchand Manoharmal Rep. by Legal Heirs M. Chandan Bala & Others, 38, Narayanappa Naicken Street, Old Washermenpet, Chennai 600 021. [PAN:AAIPM4300K] Vs. The Income Tax Officer, Non Corporate Ward 17(2), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : None ŮȑथŎ की ओर से/Respondent by : Ms. R. Anita, Addl. CIT सुनवाई की तारीख/ Date of hearing : 05.01.2026 घोषणा की तारीख /Date of Pronouncement : 07.01.2026 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 31.07.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2014-15. Printed from counselvise.com I.T.A. No.2726/Chny/25 2 2. We find this appeal was filed with a delay of 3 days, but, no petition/ affidavit filed to condone the said delay. On examination of the record, it is noted that the assessee filed this appeal on 03.10.2025 and after scrutiny, the Registry, ITAT Chennai Benches issued notice dated 05.12.2025 by RPAD intimating the fixation of appeal for hearing on 05.01.2026 with an endorsement ‘appeal time barred & affidavit not filed’ to condone the delay of 3 days. It is noted that the said cover/envelope containing the said notice returned unserved with an endorsement dated 10.12.2025 “no such person” and also “addressee not found”. When the appeal was taken up for hearing, none appeared. Considering the above facts and circumstances, the appeal is dismissed in limine for not filing of petition to condone the delay. 3. In the result, the appeal filed by the assessee is dismissed. Order pronounced on 07th January, 2026 at Chennai. Sd/- Sd/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 07.01.2026 Vm/- Printed from counselvise.com I.T.A. No.2726/Chny/25 3 आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. Printed from counselvise.com "