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.
2. At the outset, it is noticed that this appeal was fixed for hearing on several occasions nearly 22 times. From the order sheet entries, it is noticed that none is present from the beginning as and when the matter is fixed for hearing. Hence, now when this matter was called for hearing, we decided to take up for hearing, we are hearing this appeal ex-parte qua assessee.
3. It is noticed that this appeal is barred by limitation by 39 days and assessee has filed condonation petition supported by affidavit. The ld.DR pointed out that the order of CIT(A) is dated 30.11.2017, which was received by assessee on 05.12.2017 and the appeal before the Tribunal should have been filed on or before 02.02.2018 but could not filed as per affidavit due to the following reason:-
“M/s. Arjun Chemical Private Limited could not file the appeal on or before 2nd February 2018 due to the health conditions of the undersigned director who is aged 76 years.”
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.
4. 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.
5. In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the court on 8th April, 2022 at Chennai.
