SHRI KRISHNAKANT L. PATEL,AHMEDABAD vs. ITO, WARD-2(1)(2), AHMEDABAD

PDF · subscribers
ITA 1205/AHD/2018Status: DisposedITAT Ahmedabad21 February 2020AY 2013-142 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 failed to rectify the defects in the appeal despite being notified. Consequently, the appeal was dismissed as defective.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order sustaining additions made by the assessing officer. The appeal was filed on May 10, 2018, and had several defects. These defects were communicated to the assessee by the registry.

What were the issues?

Whether the appeal filed by the assessee is maintainable due to various defects and non-compliance.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Kul Bharat & Shri Amarjit Singh

For Respondent: Shri N.K. Goel, Sr. D.R

Revenue by: Shri N.K. Goel, Sr. D.R. Assessee by: None Date of hearing : 25-02-2020 Date of pronouncement : 26-02-2020 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

The instant appeal is filed by the assessee against the decision of ld. CIT(A)-10, Ahmedabad in sustaining various additions made by the assessing officer as per order u/s. 143(3) of the act.

2.

During the course of appellate proceedings before us, no compliance has been made from the side of the assessee. With the assistance of ld. Page No 2 Shri Krishnakant L. Patel vs. ITO departmental representative, we have gone through the material on record and noticed that this appeal was filed on 10th May, 2018 and various defects were found in it i.e. filing of appeal name wrongly, non-filing of original challan, non-filing of pages of form no. 36 etc. were communicated to the assessee by the registry. However, these defects which were not removed by the assessee till date. After considering the above anomalies, the instant appeal of the assessee is dismissed as defective appeal.

3.

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

Recent GST High Court judgments

Search GST case law →