RAMU MUSUNURI,RANGAPURAM LINGAPALEM MANDAL vs. INCOME TAX OFFICER, ELURU

The present appeal was e-filed by the assessee on 31.10.2022. From the perusal of the record, we find that the Registry of the Tribunal, vide notice dated 06.11.2024, notified certain defects in filing the present appeal. We find that, apart from filing Form No. 36 and the ground of appeal, no other documents/orders, as prescribed under the ITAT Rules, 1963, are annexed with this appeal. Further, from the perusal of the Form No. – 36 filed by the assessee, we find that the date of service of communication of the impugned order is Ramu Musunuri 22.08.2024, and the assessee filed the appeal on 31.10.2024. Thus, it appears to have been filed beyond the prescribed limitation period. However, the assessee has not filed any application seeking condonation of the delay. Furthermore, the assessee has also not filed the challan, which evidences the payment of appeal filing fees, before the Tribunal. Therefore, in sum and substance, it is evident that the assessee neither took any steps to cure the defects as notified by the Registry nor filed any application seeking condonation of the apparent delay in filing the present appeal.

From the perusal of the record, we further find that this appeal was listed for hearing on 10 occasions previously; despite this fact, the assessee did not take any steps to cure the aforesaid defects. Therefore, we are of the considered view that the present appeal in the present form is defective and, therefore, is liable to be dismissed. We order accordingly.