Case Law Details
B. Gokula Krishnan Vs ACIT (ITAT Chennai)
ITAT noted that the Commissioner of Income Tax (Appeals) had dismissed the appeal as un-admitted for the reason that there was a delay of 649 days by both the Assessees and that the Assessees could not submit any reason except that his Auditor was pre-occupied with his professional commitments and hence the appeal before the Commissioner of Income Tax (Appeals) could not be filed within 30 days.
Assessee could not file any evidences as to how the Assessee’s Counsel was preoccupied in his professional commitments for 649 days. In the absence of any evidences, we confirm the order of the Commissioner of Income Tax (Appeals) and both the appeals of the Assessees are dismissed.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
These two appeals by different Assessees are arising out of two different orders of the Commissioner of Income Tax (Appeals)-14, Chennai in Appeal Nos.101 & 102/CIT(A)-14/2017-18; and both dated 22.01.2019. The Assessments were framed by the Assistant Commissioner of Income Tax, Non-Corporate Circle – 13(1), Chennai for the Assessment Year 2012 – 2013, u/s.143(3) r.w.s.147 of the Income Tax Act, 1961 (hereinafter “the Act”), vide orders of even date 31.03.2016.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
