What did the Tribunal hold?

The Tribunal noted that the defect in the appeal memo was not rectified by the assessee even after several opportunities. Consequently, the appeal was dismissed.

The assessee filed an appeal against the order of the CIT(A). There was a defect in the appeal memo which the assessee failed to rectify despite multiple opportunities and adjournments.

What were the issues?

Failure of the assessee to rectify a defect in the appeal memo.

Syed Abdullah Shariff vs DCIT | ITAT Visakhapatnam 2019

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO& SHRI D.S. SUNDER SINGH

For Appellant: Shri I Kamasastry, AR

Hearing: 19.08.2019Pronounced: 25.09.2019

आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.580/Viz/2013 (ननधधारण वर्ा/Assessment Year : 2007-08) Shri Syed Abdulla Shariff Vs. Dy.Commissioner of 54-11-48, G-4, Shariff Estates Income Tax Maddilapalem Central Circle-1 Visakhapatnam Visakhapatnam अपीलधथी की ओर से/ Appellant by Shri I Kamasastry, AR प्रत्यधथी की ओर से / Respondent by Smt. Suman Malik, DR सुनवधई की तधरीख / Date of Hearing : 19.08.2019 घोर्णध की तधरीख/Date of Pronouncement : 25.09.2019 आदेश /O R D E R Per Bench : This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Visakhapatnam in I.T.A. No.174/11-12/DCIT, C-C-1/VSP/2013-14 dated 28.06.2013.

It is observed that there is a defect in this appeal in Column No.2 of appeal memo. When the appeal has come up for hearing, the defect was brought to the notice of the Ld.AR to rectify the defect. Though the case was posted for hearing on 14 occasions, the defect was not rectified. On

2 I.T.A. No.580/Viz/2013 ,A.Y. 2007-08 Syed Abdullah Shariff, Visakhapatnam

08.08.2019, it was notified in the open court to rectify the defect on the next date of hearing on 19.08.2019, but the defect was not rectified. Therefore, the appeal is dismissed in limine.

In the result, appeal of the assessee is dismissed. Order pronounced in the open court on 25th September, 2019.

Sd/- Sd/- (धड.एस. सुन्दर धसंह) (िी.दुगाा राि) (D.S. SUNDER SINGH) (V. DURGA RAO) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER नवशधखधपटणम /Visakhapatnam नदनधंक /Dated : 25.09.2019 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee - Shri Syed Abdulla Shariff, 54-11-48, G-4, Shariff Estates, Maddilapalem, Visakhapatnam 2. रधजस्व/The Revenue - Dy.Commissioner of Income Tax, Central Circle-1 Visakhapatnam 3. The Commissioner of Income Tax (Central), Hyderabad 4. The Commissioner of Income Tax (Appeals), Visakhapatnam 5. तिभागीय प्रतितिति, आयकर अिीिीय अतिकरण, तिशाखािटणम/DR, ITAT, Visakhapatnam 6.गार्ड फ़ाईि / Guard file आदेशािुसार / BY ORDER // True Copy // Sr. Private Secretary ITAT, Visakhapatnam

SYED ABDULLAH SHARIFF,VISAKHAPATNAM vs. THE DCIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

What did the Tribunal hold?

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