No Representation before Tribunal despite 22 Postings: ITAT dismisses Appeal as Un-admitted, Refuses to Condone Delay [Read Order]
![No Representation before Tribunal despite 22 Postings: ITAT dismisses Appeal as Un-admitted, Refuses to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Representation-Tribunal-Postings-ITAT-Appeal-Condone-Delay-Taxscan.jpg "No Representation before Tribunal despite 22 Postings: ITAT dismisses Appeal as Un-admitted, Refuses to Condone Delay [Read Order]")
The Chennai bench of the Income Tax Appellate Tribunal (ITAT), on Friday dismissed an appeal filed by the assessee for want of representation before the Tribunal despite having fixed the hearing on several occasions nearly 22 times. The assessee challenged the order of the learned Commissioner of Income Tax (Appeals)-3, Chennai before the Tribunal. However, the appeal was fixed for hearing...
The Chennai bench of the Income Tax Appellate Tribunal (ITAT), on Friday dismissed an appeal filed by the assessee for want of representation before the Tribunal despite having fixed the hearing on several occasions nearly 22 times.
The assessee challenged the order of the learned Commissioner of Income Tax (Appeals)-3, Chennai before the Tribunal. However, the appeal was fixed for hearing on several occasions nearly 22 times. From the order sheet entries, none is present from the beginning as and when the matter is fixed for hearing.
ITAT bench comprising Shri Mahavir Singh, Vice President and Shri Manoj Kumar Aggarwal, Accountant Member held that “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.”
It was contended 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 health conditions.
The Tribunal noted that the appeal is barred by limitation by 39 days and assessee has filed condonation petition supported by affidavit.
The Tribunal further observed 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.
“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,” the Tribunal concluded.
To Read the full text of the Order CLICK HERE
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