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 address was furnished along with the appeal papers.
The Tribunal also noted that the appeal suffered from a delay of 5 days, & although a condonation petition was filed, it was not supported by a notarized affidavit. The Department argued that without an affidavit, the delay cannot be condoned.
Accepting the Department’s submission, the Tribunal held that a condonation petition without a supporting affidavit is not valid, & therefore the appeal filed beyond the statutory time limit is not maintainable. Accordingly, the ITAT dismissed the appeal in limine, without going into the merits.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
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.
