SMS PARYAVARAN JV,NEW DELHI vs. ACIT, CIRCLE- 62(3), NEW DELHI

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ITA 6518/DEL/2018Status: DisposedITAT Delhi08 April 2019AY 2014-153 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 observed that the assessee did not remove the defects pointed out by the registry. Therefore, the appeal was consigned to records.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(Appeals). The registry issued a defect notice regarding non-filing of appeal fees, which the assessee failed to rectify.

What were the issues?

The primary issue was the non-compliance by the assessee in rectifying the defects pointed out by the registry, specifically regarding the appeal fee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI

Before: SHRI N.S. SAINI

For Respondent: Shri S.L. Anuragi, Sr. DR
Hearing: 08.04.2019Pronounced: 08.04.2019

ORDER This is an appeal filed by the assessee against the order of CIT(Appeals)-20, New Delhi dated 30.07.2018 for the AY 2014-15.

2.

It is observed that the Registry had issued defect notice on 23.10.2018 to remove the following defect: of order Brief order, mentioning Reference 6518/D/18 23/10/2018 1. Appeal fee not filed as others in details of payment which is not treated as appeal fees. The assessee has not removed the defect pointed out by the Registry. Therefore, the appeal is consigned to records.

3.

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.

4.

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

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