Loading judgment…
Facts
The assessee filed an appeal for Assessment Year 2013-14 against the order of the CIT(A). The Registry issued a defect memo which the assessee failed to comply with, despite opportunities. No one appeared on behalf of the assessee on the date of hearing.
Held
The Tribunal held that the appeal deserved to be dismissed for want of prosecution and for non-compliance with the defects pointed out by the Registry. The appeal was accordingly dismissed.
Key Issues
Whether the appeal should be dismissed for want of prosecution and non-compliance of defects pointed out by the registry.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH
आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2013-14 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 07.08.2025.
We find that the Registry had issued a defect memo pointing out certain defects in the appeal and directed the assessee to comply the same. However, the assessee has not rectified the defects despite being afforded adequate opportunities. On the date of hearing, none appeared on behalf of the assessee, nor has any request for adjournment or extension of time been filed. It is, therefore, apparent that the assessee is not interested in prosecuting the appeal.
In these circumstances, we are of the considered view that the appeal deserves to be dismissed for want of prosecution as well as for non-compliance with the defects pointed out by the Registry. Accordingly, the appeal is dismissed for non-compliance of defects and for want of prosecution.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 19th day of November, 2025 at Chennai.