SAURABH KAPOOR,NEW DELHI vs. ITO, WARD- 34(2), NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal observed that the assessee did not remove the defects pointed out by the registry. Consequently, the appeal was consigned to records and dismissed. The assessee was advised to file an application for restoration after rectifying the defects.
What were the facts?
The assessee filed an appeal which was found to have multiple defects by the ITAT registry. These defects included the appeal being time-barred, incorrect appellant and respondent names, and failure to file original form 36 in triplicate. The assessee failed to rectify these defects.
What were the issues?
The primary issue was the non-compliance by the assessee in rectifying the defects pointed out in the appeal filing, leading to its dismissal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI N.S. SAINI
ORDER This is an appeal filed by the assessee against the order of CIT(Appeals)-12, New Delhi dated 15.06.2018 for the AY 2010-11.
It is observed that the Registry had issued defect notice on 17.10.2018 to remove the following defect: of order Brief order, mentioning Reference 6511/D/18 17/10/2018 1. Appeal is time barred by 1 day. 2. Appellant name wrongly filed in..
3. Col. No. 11 is not filled. 4. Respondent name wrongly filed in. 5. Original form 36 not filed in triplicate. The assessee has not removed the defect pointed out by the Registry. Therefore, the appeal is consigned to records.
Before parting with the order, I would like to state that the assessee after rectifying the defect pointed out by the Registry in the instant appeal may file an application to the Tribunal for restoration of its appeal and the Tribunal, if satisfies with the reasons to be shown by the assessee may recall the order of the Tribunal.
In the result, the appeal of the assessee is dismissed.
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