DEVENDER KUMAR TYAGI,GHAZIABAD vs. INCOME TAX OFFICER, NFAC-DELHI, DELHI

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ITA 647/DEL/2025Status: DisposedITAT Delhi28 July 2025AY 2018-19Bench: MS. MADHUMITA ROY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)2 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 held that the filing of appeals were defective as the memos of appeals were not signed by the assessee. Therefore, the appeals were dismissed.

What were the facts?

The appeals were filed by the assessee against the common order of NFAC, Delhi, arising out of assessment orders passed under Section 143(3) r.w.s 144B of the Income Tax Act, 1961 for Assessment Years 2017-18 & 2018-19. The assessee did not appear at the time of hearing.

What were the issues?

Whether the appeals are maintainable when the memos of appeals are not signed by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, DELHI

Before: MS. MADHUMITA ROY & SHRI AVDHESH KUMAR MISHRA

Hearing: 17.07.2025Pronounced: 17.07.2025

The instant appeals filed by the assessee are directed against the common order dated 04.12.2024 passed by the Ld. NFAC, Delhi, arising out of the different Assessment Order dated 16.12.2019 & 22.04.2021 passed by the different AO, under Section 143(3) r.w.s 144B of the to 648/Del/2025 Devender Kumar Tyagi (AYs: 2017-18 & 2018-19)

Income Tax Act, 1961 (hereinafter referred to as 'the Act') for Assessment Years 2017-18 & 2018-19.

2.

None appeared on behalf of the assessee at the time of call.

3.

It appears from the record that the filing of appeals are defective as the memos of appeals are not signed by the assessee. Hence, the appeals are dismissed.

4.

The appeals filed by the assessee are dismissed.

Order pronounced in the open court on 17.07.2025

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