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

Case Law Details

Case Name
Sriram Srinivasan Vs JCIT (ITAT Chennai)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2022-23
Advertisement 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”, ...
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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,940

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