CSM TECHNOLOGIES PRIVATE LIMITED,BHUBANESWAR vs. DCIT,CIRCLE 1(1), BHUBANESWAR

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ITA 263/CTK/2024Status: DisposedITAT Cuttack13 August 2024AY 2020-212 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the appeal was filed late and the defects were not rectified by the assessee. Consequently, the appeal was dismissed for default.

What were the facts?

The assessee filed an appeal against an order of the Addl. JCIT(A) for the assessment year 2020-2021. The appeal was filed with a delay of 25 days. The assessee was notified of the defect but failed to cure it.

What were the issues?

The primary issue was the dismissal of the assessee's appeal due to a delay and failure to cure defects.

AI-generated summary — verify with the full judgment below

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

Before: MANISH AGARWAL

For Respondent: Shri S.C.Mohanty, Sr
Hearing: 13/8Pronounced: 13/8

Assessment Year :2020-2021 2021 CSM Technologies Pvt Ltd., CSM Technologies Pvt Ltd., Vs. DCIT, Circle DCIT, Circle-1(1), Plot Plot No.E/56, No.E/56, Infocity Infocity-1, Bhubaneswar Bhubaneswar Chandrasekharpur, Chandrasekharpur, Patia, Patia, Bhubaneswar. Bhubaneswar. PAN/GIR No. No.AABCC 5521 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr DR Date of Hearing : 13/8 8/2024 Date of Pronouncement : 13/8 /8/2024 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 Addl.JCIT(A)-7, Kolkata 7, Kolkata dated 18.3.2024 in Appeal No. in Appeal No.NFAC/2019- 20/10139334 for the assessment year 2020-2021.

2.

None appeared for the assessee. None appeared for the assessee. Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. DR appeared for the revenue. for the revenue.

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3.

The appeal filed by the assessee is delayed by 25 days. The appeal was filed on 7.6.2024 and the intimation of the defect had been issued to the assessee on 12.6.2024. The defect has not yet been cured. Consequently, the appeal is dismissed for default.

4.

In the result, appeal of the assessee stands dismissed.

Order dictated and pronounced in the open court on 13/08/2024.

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