AMITA GUPTA,DELHI vs. WARD 58(7) DELHI, DELHI

PDF · subscribers
ITA 2879/DEL/2024Status: DisposedITAT Delhi05 January 2026AY 2018-19Bench: SHRI MAHAVIR SINGH (Vice President)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The appeals were found to be defective as the CIT(A) order was not certified and the grounds of appeal were not signed by the assessee. The assessee was also absent when called.

What were the facts?

The assessee preferred appeals against orders dated 12.04.2024 from the National Faceless Appeal Centre/Commissioner of Income Tax (Appeals). These arose from assessment orders passed under section 143(3) for Assessment Years 2017-18 and 2018-19.

What were the issues?

Defective appeals due to non-certified order and unsigned grounds of appeal, and absence of the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI MAHAVIR SINGH

For Respondent: Shri Jitender Singh, CIT-DR
Hearing: 05.01.2026Pronounced: 05.01.2026

ORDER

PER AMITABH SHUKLA, AM,

1.

The captioned appeals have been preferred by the assessee against order both dated 12.04.2024 of National Faceless Appeal Centre/Commissioner of Income Tax (Appeals), New Delhi, [hereinafter referred to as ‘ld. CIT(A)] arising out of assessment orders dated 16.12.2019 and 30.04.2021 passed u/s 143(3) for Assessment Year 2017-18 and for Assessment 2018-19 under section 143(3) r.w.s. 144B of the Income Tax Act, 1961. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

2.

At the outset, we have noted that, the Registry has pointed out that these appeals are defective because order of the ld. CIT(A) was not certified and grounds of appeal filed by the assessee before the Tribunal was not signed by the assessee. The assessee was called absent in both the cases. Accordingly, we dismiss the appeals of the assessee.

3.

In the result, both the appeals of the assessee are dismissed.

More judgments on Section 144B

All 10,521 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →