What did the Tribunal hold?

The Tribunal noted that the defects in the appeal filing were not rectified by the assessee. Consequently, the appeal was dismissed due to these defects.

The assessee filed an appeal against the CIT(A) order for AY 2015-16. A defect notice was issued to the assessee, but the defects were not removed.

What were the issues?

The primary issue was the non-compliance by the assessee in rectifying defects pointed out in the appeal filing.

Prakash Kumar Chordia, Chandini… vs ITO | ITAT Cuttack 2024

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

Before: MANISH AGARWAL

For Respondent: Shri S.C.Mohanty, Sr

Hearing: 10/9Pronounced: 10/9

Assessment Year :2015-16 Prakash Prakash Kumar Kumar Chordia, Chordia, Vs. Income Tax Officer, Ward Income Tax Officer, Ward Chandini Chandini Chowk, Chowk, Naya Naya 2(3), Cuttack 2(3), Cuttack Sarak, Cuttack Sarak, Cuttack PAN/GIR No. No.AEDPC 5126 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr DR Date of Hearing : 10/9 9/2024 Date of Pronouncement : 10/9 /9/2024 O R D E R Per Bench This is an appeal filed by the assessee against the order of the This is an appeal filed by the assessee against the order of the This is an appeal filed by the assessee against the order of the ld CIT(A), CIT(A), CIT(A), NFAC, NFAC, NFAC, Delhi Delhi Delhi dated dated dated 10.5.2024 10.5.2024 10.5.2024 in Appeal No.CIT(A),Cuttack/10266/2017 CIT(A),Cuttack/10266/2017-18 for the assessment year for the assessment year 2015-16.

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

The appeal has been filed on 9th July, 2024. A defect notice has 3. The appeal has been filed on 9 July, 2024. A defect notice has been issued to the assessee on 10th July, 2024 as under: been issued to the assessee on 10 July, 2024 as under:

P a g e 1 | 3 “

P a g e 2 | 3

It is noticed that till date, the defects have not yet been removed by the assessee. Consequently, the appeal stands dismissed for defects.

In the result, appeal of the assessee stands dismissed.

Order dictated and pronounced in the open court on 10/9/2024.

Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 10/9/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Prakash Kumar Chordia, Chandini Chowk, Naya Sarak, Cuttack 2. The Respondent: Income Tax Officer, Ward 2(3), Cuttack 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// By order

Sr.Pvt.Secretary ITAT, Cuttack

P a g e 3 | 3

PRAKASH KUMAR CHORDIA,CHANDINI CHOWK,NAYA SARAK vs. ITO,WARD-1(1),CUTTACK, CUTTACK

What did the Tribunal hold?

What were the facts?

What were the issues?

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