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Income Tax Appellate Tribunal, AHMEDABAD - BENCH ‘SMC’
Before: SHRI RAJPAL YADAV, VICE- & SHRI AMARJIT SINGH
आदेश/O R D E R PER RAJPAL YADAV, VICE-PRESIDENT:
Assessee is in appeal before the Tribunal against order of ld.CIT(A), Vadodara dated 22.2.2018 whereby penalty imposed by the AO under section 271B of the Income Tax Act, 1961 was confirmed.
This appeal was sent through speed post on 23.4.2018. It was registered by the Registry, and thereafter a defect memo was issued to the assessee, according to the objection raised by the Registry. The assessee failed to file copy of the impugned order i.e. (i) order of the ld.CIT(A), (b) appeal has not been filed in proper format, (iii) proper form no.36 has not been filed and ground of appeal and statement of facts filed before the ld.CIT(A) were not submitted. This notice was duly served upon the assessee. But the assessee has neither removed the defect nor appeared before the tribunal.
3. With the assistance of the ld.DR, we have gone through the record. It is mandatory for the assessee to file copy of the impugned order. Since it failed to file such impugned order in spite of repeated notice, therefore, this appeal is dismissed being defective.
In the result, appeal of the assessee is dismissed being defective.
Order pronounced in the Court on 29th January, 2020 at Ahmedabad.