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Facts
The assessee filed an appeal against the order of the CIT(A) confirming the penalty under section 271D of the Income Tax Act. The registry noted five defects in the appeal, which were not rectified by the assessee. The assessee passed away after filing the appeal, and legal heirs were not impleaded.
Held
The appeal was dismissed in limine due to non-rectification of defects and non-appearance of the assessee or their legal heirs. The appeal was filed by the assessee, and no one appeared on their behalf for the hearing.
Key Issues
Dismissal of appeal in limine due to procedural defects and non-appearance of the assessee, despite the underlying penalty order being confirmed by the CIT(A).
Sections Cited
271D
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: Shri T.R. Senthil Kumar & Shri Bijayananda Pruseth
Imrankhan Gulambhai National Faceless Shaikh Center, 1106 Power House Chikhli Vs Assessment Unit Thala Navsari, Gujarat-396521 PAN: BHBPS6171B (Appellant) (Respondent) Assessee Represented: None Revenue Represented: Ms. Neerja Sharma, Sr.D.R. Date of hearing : 08-05-2025 Date of pronouncement : 26-05-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the appellate order dated 18-01-2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), confirming the levy of penalty under section 271D of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19.
A.Y. 2018-19 Page No 2 Imrankhan Gulambhai Shaikht vs. NFC
The registry has noted five defects in the appeal filed by the assessee, namely CIT(A)’s order and assessment order not uploaded, Respondent Title and Address is wrong, Column No. 5 is also wrongly mentioned. However the assessee failed to rectify the above defects. Further it is informed that the assessee was died on 26-07-2024 after filing of the appeal on 27-03-2024, Copy of the Death Certificate is also on record. However the Legal Heirs are not yet been impleaded. Further the defects also not rectified. Today is the 11th time of hearing of this appeal, None appeared on behalf of the assessee therefore the appeal filed by the Assessee is dismissed in limine.
In the result, the appeal filed by the Assessee is dismissed.
Order pronounced under proviso to Rule 34 of ITAT Rules, 1963 on 26 -05-2025 Sd/- Sd/- (BIJAYANANDA PRUSETH) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 26/05/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, सूरत