KRISHAN LAL ,NEW DELHI, INDIA vs. INCOME TAX OFFICER, NEW DELHI, INDIA

PDF · subscribers
ITA 2680/DEL/2024Status: DisposedITAT Delhi21 August 2025AY 2012-2013Bench: SH. SUDHIR KUMAR, JUDICIAL MEMBER AND SH. MANISH AGARWAL (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

Whether the appeal should be dismissed due to non-compliance and absence of the assessee's representative.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”, DELHI

Before: SH. SUDHIR KUMAR & SH. MANISH AGARWAL

Hearing: 21/08/2025Pronounced: 21/08/2025

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.

2.

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.

3.

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.

4.

In the result the appeal of the assessee is dismissed. Order pronounced in the open court on 21.08.2025.

Recent GST High Court judgments

Search GST case law →