GIAN CHAND RAMJI DASS,DELHI vs. DCIT, NEW DELHI

Both these appeals filed by the assessee are directed against the two separate orders of the Commissioner of Income Tax (Appeals)- XXVI, New Delhi dated 14.01.2015 pertaining to assessment years 2010-11 and 2011-12.

A perusal of record shows that both the appeals are defective and a defect memo has been issued to the assessee for removal of the defects. In both the appeals, the assessee has not paid filing fees, which is mandatory. Since defects have not been removed till date, both the appeals of the assessee are dismissed as not maintainable.

In the result, the appeals of the assessee stand dismissed.