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Facts
The assessee failed to remove defects in their appeals and did not appear before the Tribunal despite multiple opportunities. The matter was adjourned multiple times, but no compliance or appearance was made by the assessee.
Held
The Tribunal held that the appeals were defective and the assessee's non-compliance and absence rendered them liable for dismissal in limine. However, liberty was granted to the assessee to seek recalling of the order.
Key Issues
Whether appeals are to be dismissed in limine due to non-compliance with defects and absence of the assessee.
Sections Cited
250
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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY
O R D E R
Per : Narender Kumar Choudhry, Judicial Member:
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.
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.
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.
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.