Case Law Details
Arjun Chemicals Pvt. Ltd Vs DCIT (ITAT Chennai)
The ld. Senior DR stated that the assessee has not elaborated how the assessee’s health condition was not viable for filing of appeal or there is no supporting evidence for the reason that the assessee’s health condition was not proper. Hence, he stated that the delay of 39 days in filing appeal before the Tribunal cannot be condoned.
We noted that even now the assessee is not present but as per the reasons stated in condonation petition, which is not supported by any evidence that the assessee is not well or was not well during the period when appeal was to be filed. Admittedly, there is a delay of 39 days and that is without sufficient cause. Hence, we dismiss the appeal as un-admitted.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
This appeal by the assessee is arising out of the order of the learned Commissioner of Income Tax (Appeals)-3, Chennai in ITA No.308/16-17/A-1 dated 30.11.2017. The assessment was framed by the DCIT, Corporate Circle 1(1), Chennai for the assessment year 2014-15 u/s.143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’) vide order dated 28.12.2016.
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