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Facts
The assessee's appeal was directed against the order of the National Faceless Appeal Centre (NFAC) for AY 2012-13. The Revenue's representative submitted that the assessee had not removed defects as directed by the bench.
Held
The tribunal noted that no representative was present for the assessee and no steps were taken to remove the indicated defects. Consequently, the appeal was dismissed.
Key Issues
Whether the appeal should be dismissed due to non-compliance and absence of the assessee's representative.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “C”, DELHI
Before: SH. SUDHIR KUMAR & SH. MANISH AGARWAL
Date of hearing: 21/08/2025 Date of Pronouncement: 21/08/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as “NFAC”] vide order dated 23.03.2024 arising out of the order pertaining to A.Y. 2012-13.
Ld. SR. DR submitted that assessee has not removed the defect as directed by the bench. Ld. AR of the assessee has not taken any steps to remove the defect as indicated in the order sheet. None is present today for assessee.
The appeal is dismissed with the liberty to file the miscellaneous application to restore the appeal, after removing the defects as indicated in the order sheet.
In the result the appeal of the assessee is dismissed. Order pronounced in the open court on 21.08.2025.