AMIT KUMAR,PANIPAT HARYANA vs. DCIT, NFAC (DELHI)

PER PRADIP KUMAR KEDIA, AM :

The instant appeal has been filed at the instance of the assessee seeking to assail the First Appellate order dated 21.06.2023 passed by Ld.
Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”),
Delhi [“CIT(A)”] under s. 250 of the Income Tax Act, 1961 [“the Act”] pertaining to assessment year 2017-18. 2. When the matter was called for hearing, none appeared for the assessee.
Previously a defect notice dated 22.01.2024 was sent to the assessee by the Tribunal pointing out certain defects such as appeal filed being time barred; appeal not signed by the assessee etc.
3. The defects have not been cured despite specific notice. Unsigned appeal memo has no sanctity and consequently the appeal is nonest and thus liable to be dismissed in limine. The assessee shall however be at liberty to file proper appeal in accordance with law to seek remedy before the Tribunal, if so desired.
4. In the result, the appeal of the assessee is dismissed in limine.
Order pronounced in the open Court on 20th February, 2025. (YOGESH KUMAR US)
JUDICIAL MEMBER

*Amit Kumar, Sr.P.S*