SACHIN GUPTA,NEW DELHI vs. ITO, NEW DELHI

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ITA 3757/DEL/2017Status: DisposedITAT Delhi27 July 2022AY 2011-122 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 had not filed both certified and ordinary copies of the CIT(A)'s order. Due to the non-compliance and repeated non-appearances, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2011-12, which arose from an assessment under Section 144. The assessee failed to appear for multiple hearings, and notices were returned with 'Left' reports.

What were the issues?

The primary issue was the non-compliance by the assessee in filing necessary documents and appearing for hearings, leading to the dismissal of the appeal.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI & SH. ANUBHAV SHARMA

Hearing: 27.07.2022Pronounced: 27.07.2022

The assessee has come in appeal against order of Ld. CIT(A)-16, New Delhi in regard to assessment year 2011-12 of the assessee, in appeal against order dated 21.03.2014 arising out of the assessment u/s 144 of the Income Tax Act, 1961 passed by Ld. Assessing officer, ITO, Ward-28(4), New Delhi.

2.

As the case was called for hearing, non-appeared on behalf of the assessee. The record shows that at the time of hearing, none has appeared for the assessee on 01.02.2021, 12.04.2021, 21.06.2021, 08.09.2021, 17.11.2021, 07.02.2022, 28.04.2022 and today. Notices have been repeatedly issued and received back with reports of ‘Left’. No further opportunity is justified.

3.

Heard. Ld. DR supported the findings of Ld. Authorities below.

4.

The Perusal of record shows that in fact the appeal is pending at the stage of removing the defects as certified copy and ordinary copy of the impugned order of ld. CIT(A) has not been filed. In the light of aforesaid , the appeal is dismissed in limine. 5.

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