What did the Tribunal hold?

The Tribunal held that the appeal was defective due to being time-barred and the incompleteness of the impugned order. Therefore, the appeal could not be entertained.

The assessee's appeal was filed 17 days late, with no application for condonation of delay. The impugned order was also found to be incomplete, containing details for another assessee on subsequent pages.

What were the issues?

Whether an appeal can be admitted when it is filed beyond the limitation period without a condonation application and the impugned order is incomplete.

Jyoti Ahuja, Moradabad vs DCIT | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH ‘C’ NEW DLEHI

Before: SHRI ANIL CHATURVEDI & SHRI N.K. CHOUDHRY

For Respondent: Mr. Atiq Ahmad, Ld. Sr. DR

Hearing: 07.03.2023

This appeal has been preferred by the Assessee against the order dated 14.08.2019, impugned herein, passed by the learned Commissioner of Income-tax (Appeals)- Moradabad (in short “Ld. Commissioner”), u/s. 250(6) of the Income-tax Act, 1961 (in short ‘the Act’) for the assessment year 2015-16.

At the outset, we observe that the notices sent for the dates of hearing, including for 07.05.2023, at the address given in form No. 36 have been returned back by the Postal Department with the remarks “काफ� तलाश करने के बाद भी �ा�कता� का कोई पता नह�ं चला, अतः �ेषक को वा�पस, meaning thereby after making several efforts the recipient could not be found, hence, returned back to the sender. No alternative or other address has been mentioned by the Assessee for sending notices, hence considering the aforesaid peculiar circumstances, we are constrained to decide this appeal as ex-parte.

We also observe that this appeal is time barred by 17 days and there is no application/petition on record qua condonation of delay. Further the impugned order is also incomplete, as the impugned order contains 10 pages, out of which page No. 1 to 4 pertains to Mrs. Jyoti Ahuja (the Assessee herein) whereas remaining pages No. 5 to 10 pertains to Yogendra Pal, Near Amar Ujala Office, Kothiwal Nagar, Moradabad (A.Y. 2015-16, A.No. 298/ACIT-II/MBD/2017-18) passed by Ms. Jeotsnaa Johri, CIT(Appeals), Moradabad.

Hence, considering the peculiar facts and circumstances, as the impugned order is incomplete and the appeal is also barred by limitation, we are constrained to dismiss the instant appeal in limine, being defective.

In the result, the appeal filed by the Assessee stands dismissed in limine.

Order pronounced in the open court on 07/03/2023.

JYOTI AHUJA,MORADABAD vs. DCIT, CIRCLE-2, MORADABAD

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