M/S. ALPEE ENTERPRISES P LTD.,DELHI vs. ITO, NEW DELHI

The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the assessment order when the Assessing Officer has wrongly assumed jurisdiction u/s 153C of the Income tax Act, 1961 [hereinafter referred to as 'The Act' for short] and by wrongly assuming jurisdiction, the Assessing Officer erred in making assessment at Rs. 51.77 lakhs.

None appeared on behalf of the assessee in spite of notice issued nor there in any application for adjournment. We find that when the appeal was filed on 13.02.2017, a defective notice was simultaneously given to the assessee alongwith acknowledgement. Since the defect has not been removed till date, we are left with no choice but to dismiss the appeal as defective appeal. However, the assessee is at liberty to approach the Tribunal, as per provisions of law, after removing the defect.

In the result, the appeal of the assessee in is dismissed.