What did the Tribunal hold?

The Tribunal dismissed the appeal due to the non-rectification of defects in the appeal forms. The assessee was granted liberty to rectify the defects and seek restoration of the appeal.

The assessee filed an appeal before the ITAT, but failed to rectify defects in the appeal forms despite notices. The assessee also did not appear before the lower authorities.

What were the issues?

Whether the appeal should be dismissed for non-rectification of defects and non-appearance of the assessee.

Jt. Receivers, Chetla Auddy Estate vs I.T.O., Ward-29(4) | ITAT Kolkata 2019

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Shri J. Sudhakar Reddy, Hon’ble]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Shri J. Sudhakar Reddy, Hon’ble Accountant Member] Assessment Year: 2011-12 Jt. Receivers, Chetla Auddy Estate….…...................……....………………..………………....……Appellant 18, Rakhal Das Auddy Kolkata – 700 027 [PAN: AAAAJ 1447 M] Vs. Income Tax Officer, Ward-29(4), Kolkata................................................….....….…......Respondent Appearances by: None, appeared on behalf of the assessee. Shri Dhrubojyoti Ray, JCIT, Sr. D/R, appearing on behalf of the Revenue Date of concluding the hearing : November 6th, 2019 Date of pronouncing the order : November 27th, 2019 O R D E R Per J. Sudhakar Reddy, AM :-

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 12, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 26/02/2019, for the Assessment Year 2011-12.

This case came up for hearing on 26/09/2019. None appeared on behalf of the assessee. Later a notice was issue by RPAD indicating the defects in filing of this appeal was issued to the assessee. The defects have not been rectified. It is also found that the assessee has not appeared before the lower authorities. Under these circumstances, we dismiss this case for non-rectification of defects in the appeal forms. The assessee is at liberty to rectify the defects and thereafter approach this Bench for restoration of the appeal, for fresh adjudication as per Rules.

In the result, appeal of the assessee is dismissed. Kolkata, the 27th day of November, 2019. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 27.11.2019 {SC SPS}

Assessment Year: 2011-12 Jt. Receivers, Chetla Auddy Estate Copy of the order forwarded to: opy of the order forwarded to:

1. 1. Jt. Receivers, Chetla Auddy Estate Jt. Receivers, Chetla Auddy Estate 18, Rakhal Das Auddy Kolkata – 700 027 2. Income Tax Officer, Ward-29(4), Kolkata 29(4), Kolkata 3. CIT(A)- 4. CIT- , Sent through e-mail.

5. CIT(DR), Kolkata Benches, Kolkata.

JT. RECEIVERS, CHETLA AUDDY ESTATE,KOLKATA vs. I.T.O.,WARD-29(4), KOLKATA

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