SHRIRAM SRINIVASAN,SIVAGANGAI V. JCIT, CENTRAL RANGE, MADURAI

BMA 3/CHNY/2025

AI Insights

The case involves an appeal by Sriram Srinivasan against an order passed by the Commissioner of Income Tax (Appeals) 18, Chennai, for the assessment year 2022-23. The appeal was dismissed due to procedural deficiencies, specifically the absence of a notarized affidavit to support the condonation of a 5-day delay in filing the appeal. The tribunal noted the absence of the appellant at the hearing and proceeded to adjudicate based on the submissions of the respondent's representative, Shri Guru Prasad, Addl. CIT.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781223 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Black Money Appeal
• Pronouncement Date: 22-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2022-2023
• Appeal Filed On: 05-05-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURUPRASAD
• Keywords: Condonation of delay

Judgement Text

"आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी रȉेश नंदन सहाय, लेखा सद˟ क े समƗ Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Ratnesh Nandan Sahay, Accountant Member B.M.A. No.3/Chny/2025 िनधाŊरण वषŊ/Assessment Year: 2022-23 Sriram Srinivasan, Plot No. 9, Flat S1, Sun Udhayam Raj Apartments, Srinivasan Street, Jain Nagar Extension, Hastinapuram, Chrompet, Chennai 600 044. [PAN:CGHPS0641G] Vs. The Joint Commissioner of Income Tax, Central Range, Madurai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : None ŮȑथŎ की ओर से/Respondent by : Shri Guru Prasad, Addl. CIT सुनवाई की तारीख/ Date of hearing : 22.09.2025 घोषणा की तारीख /Date of Pronouncement : 22.10.2025 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 26.02.2025 passed by the ld. Commissioner of Income Tax (Appeals) 18, Chennai, in appeal No. 01/BM/2023-24 for the assessment year 2022-23. 2. When the appeal was taken up for hearing, none appeared on behalf of the assessee nor filed any adjournment petition. The notice of hearing issued by the Registry of this Tribunal returned unserved with an Printed from counselvise.com B.M.A. No.3/Chny/25 2 endorsement “no such person”. Moreover, no change of address, if any, filed along with appeal memo. Hence, the assessee is called absent and proceed to adjudicate the appeal after hearing the ld. DR. 3. We find that this appeal is filed with a delay of 5 days. The assessee did not file affidavit supporting the reasons explained in the condonation petition to condone the delay. The ld. DR Shri Guru Prasad, Addl. CIT submits that since the condonation petition is not supported by notarized affidavit, the petition for condonation of delay should not be entertained. 4. Considering the submissions of the ld. DR, since the condonation petition filed by the assessee is not supported by notarized affidavit, the appeal filed with a delay of 5 days is not maintainable and dismissed the same accordingly. 5. In the result, the appeal filed by the assessee is dismissed. Order pronounced on 22nd October, 2025 at Chennai. Sd/- Sd/- (RATNESH NANDAN SAHAY) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 22.10.2025 Printed from counselvise.com B.M.A. No.3/Chny/25 3 Vm/- 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 "