GARISON ENGINEER,PATHANKOT vs. INCOME TAX OFFICER (TDS), AMRITSAR

PDF · subscribers
ITA 159/ASR/2021Status: DisposedITAT Amritsar28 February 2023AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals were defective and not maintainable due to the non-compliance by the assessee. Consequently, the appeals were dismissed.

What were the facts?

The assessee filed three appeals before the ITAT, but failed to remove defects pointed out by the registry. These defects included not filing grounds of appeal, incorrect respondent details, and incomplete verification.

What were the issues?

The primary issue was the maintainability of the appeals due to significant defects in the filing and non-removal of these defects by the appellant.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

Hearing: 21.02.2023Pronounced: 28.02.2023

These three appeals have been filed by the assessee against the order of the Ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi even dated 30.09.2021 in respect of Assessment Years 2013-14 to 2015- 16.

2.

At the time of hearing, the ld. DR has submitted that the appellant assessee has not filed grounds of appeal with the Memorandum of Appeal attention of the Bench that the defects communicated vide reminder letters dated 09.03.2022 and 31.05.2022 reads as under:

1.

Grounds of appeal

before ITAT are not filed. 2. Name of Respondent on Cause Title is not correctly filled in. 3. Respondents’ Personal information is not correctly filled in. 4. Column no 4 of appeal details is not completely filled in. 5. Power of attorney is not filed on stamp paper of Rs.350/-. 6. Tribunal fee is deposited under wrong head. 7. Form of verification is not completely filled in.

However, the appellant assessee has not yet removed the defects communicated to the appellant vide registry as above.

3.

In view of the matter, the appeals filed by the assessee are liable to be rejected as defective appeals.

4.

Accordingly, all these three subject appeals of the assessee are dismissed as not maintainable.

Order pronounced in the open court on 28.02.2023

Recent GST High Court judgments

Search GST case law →