LACHI RAJU INDUKURI,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(5), HYDERABAD

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ITA 853/HYD/2019Status: DisposedITAT Hyderabad24 September 2019AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee did not rectify the defects or communicate a change of address. Therefore, the Tribunal concluded that the assessee was not interested in pursuing the appeal.

What were the facts?

The assessee filed an appeal before the ITAT, but the registry noticed several defects in the filing. A defect notice was sent to the assessee, which was returned unserved.

What were the issues?

Whether the appeal is maintainable when the assessee fails to rectify defects pointed out by the registry and the defect notice is returned unserved.

Which sections of the Income-tax Act were involved?

Section 156

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad

Before: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

Hearing: 20/09/2019Pronounced: 24/09/2019

Per Smt. P. Madhavi Devi, J.M.

This is assessee’s appeal for the A.Y 2009-10 against the order of the CIT (A)- 1, Hyderabad, dated 14.03.2019. This appeal was filed by the assessee on 22.05.2019. On scrutiny of the same, the registry has noticed the following defects in the appeal: 1. Respondent column in cause titled filed wrongly. Col.10 not filled. Form 36 Not signed. 2. Revised Form 36 along with grounds to be filed in triplicate, duly signed by the appellant. 3. Name of the assessee misspelt in Assessment order and demand notice u/s 156 to be rectified.

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ITA No 853 of 2019 Lachi Raju Indukuri Hyderabad.

2.

A defect notice was issued to the assessee which was sent to the assessee by speed post. However, the notice was returned unserved with the postal remarks “Addressee left, returned to sender”. Since the assessee has not communicated the change of address and has also not rectified the mistakes, even though the notice was given about the defect memo by affixing the same in the notice board and also publishing the same in the Website of the ITAT, we are of the opinion that the assessee is perhaps not interested to pursue the appeal. Therefore, the appeal is dismissed as not maintainable for non- rectification of the defects pointed out by the registry.

3.

In the result, appeal filed by the assessee is dismissed. Order pronounced in the Open Court on 24th September, 2019. Sd/- Sd/- (A. MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Hyderabad, dated 24th September, 2019. Vinodan/sps Copy to: 1 Shri Lachi Raju Indukuri, F.No.205, Shanthi Apartments, Opp: KPHB Colony, Kukatpally, Hyderabad 2 ITO Ward 11(5) Room No.1010, Signature Towers, Kondapur Hyderabad 3 CIT (A)-1 Hyderabad 4 Pr. CIT – 5 Hyderabad 5 The DR, ITAT Hyderabad 6 Guard File

By Order

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