5-Day Delay & Missing Notarised Affidavit: ITAT Chennai Dismisses BMA Appeal

Sriram Srinivasan Vs JCIT (ITAT Chennai) 5 Day Delay, No Notarised Affidavit— Technical Lapse Proves Fatal- :ITAT Chennai Declines to Admit BMA Appeal The assessee filed an appeal before the ITAT, Chennai against the order of CIT(A)-18 dated 26.02.2025 relating to AY 2022-23, under the Black Money (Undisclosed Foreign Income & Assets) Act, 2015. When the matter was taken up for hearing on 22.09.2025, no one appeared on behalf of the assessee, nor was any adjournment request filed. The hearing notice sent by the Tribunal returned unserved, endorsed “no such person”, & no updated ...