UGC TEXT AND BUILD PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 11(1)(1), MUMBAI

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ITA 1924/MUM/2025Status: DisposedITAT Mumbai09 October 2025AY 2010-11Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member)1 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 appeals were defective and the assessee had not complied with previous directions. Therefore, the appeals were dismissed in limine.

What were the facts?

The assessee was given multiple opportunities to remove defects in their appeals and make compliance. However, the assessee failed to do so and remained absent on the hearing dates.

What were the issues?

Whether the appeals should be dismissed in limine due to non-compliance by the assessee and defects in the appeals.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY

For Respondent: Shri Harendra Verma,Ld. Sr.D.R
Hearing: 09.10.2025Pronounced: 09.10.2025

O R D E R

Per : Narender Kumar Choudhry, Judicial Member:

1.

These appeals have been preferred by the Assessee against the orders even dated 22.01.2025, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2009-10, 2010-2011 & 2011-12.

2.

Despite of giving last and final opportunity by adjourning the case to 10.07.2025 vide order dated 02.07.2025 by the Hon'ble Co- ordinate Bench, the Assessee made no compliance. On 22.09.2025 as well, the Assessee remain absent and thus the Hon'ble Co- UGC Text and Build Private Limited ordinate Bench of the Tribunal by considering the specific fact that there are defects in all these appeals, directed the assessee to remove the defects before the next date of hearing on 09.10.2025 i.e. today.

3.

However, today as well, the Assessee neither removed the defects, nor appeared or filed any adjournment application, despite of issuing fresh notice, thus the appeals being defective, are liable to be dismissed in limine but with liberty to the Assessee to seek recalling of this order by substantiating plausible reason for not removing the defects and non-appearance as well.

4.

In the result, Assessee’s appeals are dismissed in limine however with liberty as mentioned above.

Order pronounced in the open court on 09.10.2025.

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