MUKESH KUMAR GARG,NEW DELHI vs. ITO, NEW DELHI

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ITA 1408/DEL/2025Status: DisposedITAT Delhi28 April 2026AY 2017-20182 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 assessee's appeal as defective due to non-appearance and failure to rectify defects. The assessee was granted liberty to file a fresh appeal.

What were the facts?

The assessee's appeal for AY 2017-18 against an order under section 271D was listed for hearing. The assessee failed to appear for the seventh hearing and had not rectified defects in the appeal filing.

What were the issues?

Whether the appeal should be dismissed for being defective due to the assessee's non-appearance and failure to rectify filing defects.

Which sections of the Income-tax Act were involved?

Section 271D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

Hearing: 09.04.2026Pronounced: 09.04.2026

PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)-12 [in short, the “CIT(A)”], Delhi’s order dated 26.08.2020 passed in order no. 147/19-20, involving proceedings under section 271D of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.

ITA No.7713/Del/2025 Case called twice. None appears at the assessee’s/appellant behest. He is accordingly proceeded ex-parte. We make it clear that this is the seventh hearing in the case wherein the assessee has even failed to remove all the defects in filing of the instant appeal as per the notice issued to him wayback on 07.03.2025. 3. Faced with this situation, we deem it appropriate to dismiss the assessee’s instant appeal as a “defective” one with liberty to file a fresh appeal with the very cause of action as per law; if so advised subject to a rider that the delay in institution thereon as on date shall stand condoned.

All other remaining issues between the parties are kept open.

4.

This assessee’s appeal is dismissed in above terms.

Order pronounced in the open court on 9th April, 2026.

Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28.04.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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