MARUTHI CONSTRUCTIONS,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(3), HYDERABAD

This appeal filed by the assessee is directed against the order dated 20/06/2024 of the learned CIT (A)-NFAC Delhi, for the A.Y.2017-18.

None appeared on behalf of the assessee when the appeal was called for hearing, despite the notices issued to the assessee through RPAD as well as on the Email ID given in Form- 36. Further, it transpires from the record that this appeal is filed belatedly and there is a delay of 145 days in filing the present appeal. The assessee has also not signed and verified the memorandum of the appeal in Form-36 as well as grounds of Page 1 of 2 appeal. Therefore, the appeal has not been made in the manner as prescribed u/s 253 r.w. rule 47 of I.T. Rules, 1962. The registry has issued the notices to the assessee pointing out for removal of defects of not signing/verification of the memorandum of appeal as required under rule 47 r.w.s. 140 of the I.T. Act, 1961. Since there is a delay of 145 days in filing the present appeal and despite the defect notices issued to the assessee, the assessee has neither filed any application/affidavit for condonation of delay explaining the cause of delay, nor removed the defect of non- signing and verification of the memorandum of appeal in Form- 36. Accordingly, the present appeal of the assessee is found to be invalid and liable to be dismissed in limine being barred by limitation as well as unsigned and unverified appeal. We order accordingly.