What did the Tribunal hold?

The Tribunal noted that the appeal memo was not signed by the assessee and the defect was not rectified despite notices. Consequently, the appeal was dismissed.

The assessee filed an appeal against the order of the CIT(A). A defect notice was issued twice to the assessee regarding an unsigned appeal memo. The defect remained uncured.

What were the issues?

The primary issue was the non-compliance with procedural requirements for filing an appeal, specifically the absence of the assessee's signature on the appeal memo.

Gouri Shankar Pharmaceuticals and… vs I.T.O, Ward-1, Aayakar Bhawan | ITAT Cuttack 2024

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL

For Appellant: Dr Ranjit Padhi, Adv

For Respondent: Shri S.C.Mohanty, Sr DR

Hearing: 16/10/20Pronounced: 16/10/20

O R D E R Per Bench This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated CIT(A), NFAC, Delhi dated 25.6.2024 in Appeal No. in Appeal No.NFAC/2020- 2021/10300109 for the assessment year 2021-2022.

Dr. Ranjit Padhi, Dr. Ranjit Padhi, ld AR appeared for the assessee and Shri the assessee and Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. DR appeared for the revenue.

P a g e 1 | 2 Assessment Year : 2021-2022

We have considered the rival submissions. On perusal of the appeal folder, it is noticed that the appeal memo has not been signed by the assessee. A defect notice has been issued on the email provided by the assessee in Form No.36 on two occasions i.e. first on 23.8.2024 and another on 26.9.2024. The defect continues to be uncured till date. Consequently, the appeal of the assessee is dismissed for defect.

In the result, appeal of the assessee stands dismissed.

Order dictated and pronounced in the open court on 16/10/2024.

Sd/- sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 16/10/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to :

1. 1. The Appellant : Gouri Shankar Pharmaceuticals and Surgicals, Bhava Nagar Square, Ambapua, Berhampur The Respondent: I.T.O.Ward-1, Berhampur 2.

GOURI SHANKAR PHARMACEUTICALS AND SURGICALS,BHAVA NAGAR SQUARE vs. I.T.O,WARD-1, AAYAKAR BHAWAN

What did the Tribunal hold?

What were the facts?

What were the issues?

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