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

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ITA 2764/DEL/2017Status: DisposedITAT Delhi04 March 2020AY 2009-103 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as defective because the assessee failed to appear and did not remove defects in the appeal notice. The assessee was granted liberty to approach the Tribunal again after rectifying the defects.

What were the facts?

The assessee's appeal was against the CIT(A)'s order confirming the assessment made by the Assessing Officer. The assessee's grievance was that the Assessing Officer wrongly assumed jurisdiction under Section 153C of the Income Tax Act, 1961.

What were the issues?

Whether the Assessing Officer wrongly assumed jurisdiction under Section 153C of the Income Tax Act, 1961. Procedural defect in the appeal filing.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,

Before: SHRI H.S. SIDHU, & SHRI N.K. BILLAIYA

Hearing: 03.03.2020Pronounced: 04.03.2020

ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

This appeal by the assessee is preferred against the order of the CIT(A) - 1, New Delhi dated 13.07.2018 pertaining to A.Y 2009-10.

2.

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.

3.

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.

4.

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

The order is pronounced in the open court on 04.03.2020.

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