Sunrise Infrastructure Projects (India) Ltd. vs. The Assistant Commissioner of Income Tax

Parties Involved

Facts Summary

This appeal filed by the assessee is directed against the order dated 18.10.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2016-17. The assessee did not appear for the hearing and was set exparte. The appeal was filed with a delay of 4 days, and the assessee did not file a petition for condonation of delay supported by any affidavit. The notices issued by the Registry of ITAT, Chennai Bench were returned 'unserved'. The assessee later informed the tribunal of a change of address, but did not respond to subsequent notices or file any Vakalat/Power of Attorney to represent its case.…

Legal Issues

• 1. Whether the appeal is maintainable due to delay and lack of representation.

Judgment Outcome

Decided in favour of Assessee.

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