ANITA GARG,NEW DELHI vs. ACIT CIRCLE-32(1), NEW DELHI

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ITA 1141/DEL/2020Status: DisposedITAT Delhi28 April 2022AY 2011-123 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 dismissed the appeal in limine because the assessee failed to appear, prosecute the appeal, or rectify the numerous procedural defects despite proper service of notice.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order sustaining an addition made under Section 68. The appeal was filed with several defects, including missing forms and orders, and was significantly time-barred.

What were the issues?

Whether the appeal should be dismissed due to non-prosecution and failure to rectify procedural defects such as missing documents and time-bar.

Which sections of the Income-tax Act were involved?

Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “S.M.C.” NEW DELHI ]

Before: SHRI CHALLA NAGENDRA PRASAD, S.M.C.

आदेश /O R D E R PER C. N. PRASAD, J.M. :

1.

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-35, New Delhi, [hereinafter referred to CIT (Appeals)] dated 28.03.2019 for the assessment year 2011-12.

2.

The assessee challenged the order of the ld. CIT (Appeals) since sustaining the addition made under Section 68 of the Income Tax Act, 1961 (the Act). Notice issued by the Registry by Speed Post has been served on the assessee as the acknowledgment was placed on record. In spite of service of notice, none appeared on behalf of the assessee nor any adjournment application is moved. On verification of the record before me it is noticed that the appeal was filed without enclosing Form No. 35 and the grounds of appeal filed before the ld. CIT (Appeals). It is also noticed that copy of assessment order is not filed along with appeal. Further the appeal is time-barred by 296 days and there is no petition filed by the assessee for condonation of delay. Affidavit filed by the assessee is very vague and not supported by any documentary evidence on the contentions raised on the depositions made in the affidavit. All these defects have not been removed by the assessee. Since the assessee is not coming forward to prosecute its appeal in spite of service of notice, this appeal is dismissed in limine as all these defects were not rectified by the assessee.

3.

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

Order pronounced in the open court on : 28/04/2022.

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