RAKESH KUMAR,NEW DELHI vs. ITO WARD-72(4), NEW DELHI

This appeal by the assessee is preferred against the order of the Ld. Commissioner of Income Tax [Appeals]-21, New Delhi dated 31.12.2018 pertaining to assessment year 2015-16. 2. Assessee has filed the present appeal on 28.2.2019 and the Registry has issued the Defect Memo on 22.3.2019 mentioning therein that (i) Grounds of Appeal before CIT(A) not filed and (ii) Appeal fee not filed as others in details of payment which is not treated as appeal fees. Inspite of the aforesaid Defect Memo, assessee has not removed the Defects, till date.

3. Earlier the aforesaid appeal came up for hearing before the Bench on 06.8.2019 by issuing the RPAD to the assessee and in response to the same, assessee filed the written request for adjournment to remove the defect and file the necessary papers in the Registry and accordingly, the Bench adjourn the case for 25.9.2019 and issued RAPD to the assessee for hearing on 25.9.2019. In response to the same non-appeared on behalf of the assessee nor filed any adjournment and nor remove the defect in dispute as mentioned above. The Bench again adjourn the matter for 06.01.2020 i.e. today by issuing the RPAD to the assessee on the address given by the assessee in Form no. 36. In response to the same, none appeared on behalf of the assessee nor filed any adjournment application nor remove any defect as communicated to the assessee. In view the facts and circumstances of the present case, I am of the view that no useful purpose would be served to issue notice again and again to the assessee, therefore, I am deciding the present appeal exparte qua assessee.