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Facts
The assessee filed appeals against common orders dated 04.12.2024 passed by the Ld. NFAC, Delhi. These orders arose from assessment orders dated 16.12.2019 and 22.04.2021, passed by the AO under Section 143(3) read with Section 144B of the Income Tax Act, 1961, for Assessment Years 2017-18 and 2018-19.
Held
The Tribunal observed that no one appeared on behalf of the assessee at the time of call. Furthermore, it was noted that the memos of appeals were not signed by the assessee, rendering the appeals defective. Based on these deficiencies, the Tribunal dismissed the appeals.
Key Issues
Whether the appeals were validly filed given the non-appearance of the appellant and the defect of unsigned appeal memos.
Sections Cited
143(3), 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
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.
None appeared on behalf of the assessee at the time of call.
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.
The appeals filed by the assessee are dismissed.
Order pronounced in the open court on 17.07.2025