VIMAL KUMAR,NARNAUL vs. ITO, WARD-4(5), GURUGRAM

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ITA 6563/DEL/2018Status: DisposedITAT Delhi08 April 2019AY 2010-113 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 failed to remove defects pointed out by the Registry, including not filing grounds of appeal before CIT(A), missing information in column 11, and not paying the appeal fee.

What were the facts?

The assessee's appeal was filed for AY 2010-11. The notice sent to the assessee for hearing was returned due to an incomplete address, and no change of address was provided.

What were the issues?

The primary issue was the non-compliance by the assessee in rectifying defects and appearing for the hearing, leading to the dismissal of the appeal.

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)-1, Gurgaon dated 16.08.2018 for the AY 2010-11.

2.

In this case the Notice was sent to the assessee for hearing i.e. on 08.04.2019 at the address mentioned in Form No. 36 vide Column No. 10. However, the same was returned back with the postal remarks “Incomplete Address”.

3.

No change of address has provided by the assessee.

4.

Further, 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 6563/D/18 12/10/2018 1. Grounds of Appeal

before CIT(A) not filed.

2. Col. No. 11 is not filed.

3. Appeal fee not filed in minor head 300. The assessee has not removed the defect pointed out by the Registry. Therefore, the appeal is consigned to records.

5.

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 satisfied with the reasons to be shown by the assessee may recall the order of the Tribunal.

6.

In the result, the Appeal of the assessee is dismissed in limine.

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