What did the Tribunal hold?

The Tribunal noted that the assessee failed to rectify the defects in the appeal despite sufficient opportunities. Consequently, the appeal was treated as defective and dismissed.

The assessee filed an appeal with the ITAT, but the appeal had defects, including an incorrectly filled respondent name and the absence of the impugned CIT(A) order. The registry issued a defect notice, which the assessee failed to respond to.

What were the issues?

The primary issue was the failure of the assessee to rectify defects in the appeal and appear before the tribunal, leading to the dismissal of the appeal.

Kmal Bhuinya, Howrah vs I.T.O., Ward-46(2) | ITAT Kolkata 2019

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(SMC

Before: Shri P.M. Jagtap(KZ)]

order : November 18, 2019 ORDER This appeal filed by the assessee is directed against the order of Ld. CIT(A) – 14, Kolkata dated 18.01.2019.

After receipt of this appeal, the registry noticed that there were the following defects in the appeal filed by the assessee: “1. Respondent’s name in cause title of Form-36 is not correctly filled in. 2. The impugned order of the CIT(A) was not filed.”

Accordingly defect notice was issued by the registry on 01.05.2019 pointing out the above defects and giving the assessee an opportunity to rectify the same within the specified period. There was however no response on the part of the assessee to the said defect notice.

Thereafter, the appeal of the assessee was fixed for hearing on 02.09.2019. None however appeared on behalf of the assessee on the said date. The appeal of the assessee again was fixed for hearing before the Tribunal on 18.11.2019 i.e. today. None however appeared

Assessment Year: 2015-16 Shri Kamal Bhuinya on behalf of the assessee and even the defects in the appeal of the assessee have remained unrectified. Keeping in view the failure of the assessee to remove the defect in this appeal filed before the Tribunal inspite of sufficient opportunity afforded in this regard, this appeal of the assessee is treated as defective and dismissed accordingly.

In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 18th November, 2019.

KMAL BHUINYA,HOWRAH vs. I.T.O.,WARD-46(2), KOLKATA

What did the Tribunal hold?

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