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

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ITA 1658/DEL/2015Status: DisposedITAT Delhi19 June 2018AY 2011-123 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the defects, specifically the non-payment of filing fees, were not removed by the assessee, the appeals were not maintainable.

What were the facts?

The assessee filed two appeals before the ITAT for assessment years 2010-11 and 2011-12. A defect memo was issued to the assessee for non-payment of mandatory filing fees.

What were the issues?

The primary issue was the maintainability of the appeals due to the non-compliance with mandatory filing fee requirements.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘C’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI SUDHANSHU SRIVASTAVA

Hearing: 19.06.2018Pronounced: 19.06.2018

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

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.

2.

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.

3.

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

The order is pronounced in the open court on 19.06.2018.

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