AAMEEN BELIM vs. INCOME-TAX OFFICER

ITA/43/2024HC Rajasthan2025:RJ-JD:37068-DB19 August 2025Bench: K.R. SHRIRAM, SANDEEP TANEJA1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the appeal was dismissed. The reasoning was based on the previous order-sheet dated March 17, 2025, which stated that the appeal would stand dismissed automatically if defects were not cured within three weeks. The reader confirmed that all defects had not been cured. Therefore, the Tribunal found the appeal to be self-operative and dismissed it. No specific relief was granted or denied on the merits of the case. No issues were expressly left undecided.

What were the facts?

The appeal was filed by Aameen Belim, Proprietor of M/s Asian Trading Co., against an order of the Income-Tax Officer, Ward 2(2) Jodhpur. The assessment year(s) are not specified. The order-sheet dated March 17, 2025, noted the absence of the appellant and directed the removal of defects within three weeks, failing which the appeal would stand dismissed automatically. The current listing indicates that not all defects have been cured. The amount in dispute is not stated. The procedural history involves the initial listing, the order to cure defects, and the current listing due to non-compliance.

What were the issues?

1. Whether the appeal should be dismissed for non-compliance with the order to cure defects, as per the self-operative clause in the previous order-sheet. Assessee's Contentions: None recorded as the appellant was not present. Revenue's Contentions: None recorded.

AI-generated summary — verify with the full judgment below

[2025:RJ-JD:37068-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 43/2024 Aameen Belim, Aged About 52 Years, Proprietor Of M/s Asian Trading Co., Osian Choraha, Station Road, Tinwari, Distt. Jodhpur (Raj.) Pan-Akhpb7625H ----Appellant Versus Income-Tax Officer, Ward 2(2) Jodhpur Aaykar Bhawan, Paota C Road, Jodhpur (Raj.) ----Respondents For Appellant : None present For Respondents : - HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE SANDEEP TANEJA Order 19/08/2025 1. The order-sheet dated 17th March 2025 indicates that none appeared for appellant on that date. It also states that defects pointed out by the Registry be removed within a period of three weeks failing which the appeal shall stand dismissed automatically without further reference to the Court. 2. The reader says that all defects have not been cured. 3. Since the order is self-operative and when defects have not been cured, we fail to understand why the Registry has listed the matter before us. 4. Appeal dismissed. (SANDEEP TANEJA),J (K.R. SHRIRAM),CJ 54-divyaP/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 20/08/2025 at 03:49:47 PM) (Downloaded on 27/10/2026 at 11:15:45 PM)

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