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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.
Held
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.
Key Issues
Defective appeals due to non-certified order and unsigned grounds of appeal, and absence of the assessee.
Sections Cited
143(3), 144B
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Income Tax Appellate Tribunal, DELHI BENCH, ‘A’: NEW DELHI
Before: SHRI MAHAVIR SINGH
ORDER
PER AMITABH SHUKLA, AM,
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.
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.
In the result, both the appeals of the assessee are dismissed.