NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. ACIT, CIRCLE-1, HALDWANI

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ITA 4092/DEL/2018Status: DisposedITAT Dehradun05 December 2023AY 2010-113 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 the assessee had not rectified the defects in the appeal and had not appeared for several hearings. Therefore, the appeal was dismissed as defective.

What were the facts?

The assessee's appeal before the ITAT was filed with a delay of 64 days. The registry had issued a defect notice which remained unrectified by the assessee. The assessee also failed to appear for multiple hearing dates.

What were the issues?

Whether an appeal can be admitted when it is filed with a significant delay and defects remain unrectified, with the appellant also failing to appear for hearings.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH: ‘DB’

Before: SHRI KUL BHARAT & SHRI M. BALAGANESH

For Respondent: Shri A.S. Rana, Sr. DR
Hearing: 21.11.2023Pronounced: 05.12.2023

This appeal of the Assessee arises out of the order of the Commissioner of Income Tax (Appeals), Haldwani, [hereinafter referred to as [Ld. CIT] in Appeal No. 10095/CIT(A)/HLD/2016-17, dated 21.12.2017 against the order of assessment passed u/s 143(3) r.w.s. 148 of the Income Tax Act, 1961 [ hereinafter referred to as Act] dated 27.09.2016 by the Ld. ACIT, Circle-1, Haldwani (hereinafter referred to as ld. AO).

ITA No.- 4092/Del/2018 Nainital District Co-operative Bank 2. At the outset, we find the appeal filed by the assessee for A.Y. 2010-11 before us is delayed by 64 days. The registry had issued the defect notice to the assessee on 25.06.2018. The said defect is not yet rectified by the assessee by filing a condonation petition giving the reasons for the delay. This appeal has been listed for hearing on 18.01.2022, 20.06.2022, 27.09.2022, 27.03.2023, 22.08.2023 and 21.11.2023. On none of these occasions, there was any representation from the side of the assessee nor any adjournment request has been filed. The Ld. DR also placed on record the service report of having served the assessee, the notice of hearing. Since sufficient opportunities were given to the assessee and the assessee had not even taken the minimum effort of even rectifying the defects, we do not deem it fit to wait for the presence of assessee. Since the defects are not removed by the assessee, the appeal of the assessee for the A.Y. 2010-11 is hereby dismissed as defective.

3.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 05.12.2023.

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