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Facts
The appeal (ITA No. 8447/Del/2019 for AY 2010-11) was filed by Hitender Sharma against an assessment order passed under section 271(1)(c) of the Income-tax Act, 1961. Despite multiple notices and a defect notice from the registry, the assessee failed to appear or cure the defects.
Held
The tribunal dismissed the appeal as defective due to the assessee's repeated non-appearance and failure to cure the defects, without entering into the merits of the grounds of appeal.
Key Issues
Whether an appeal can be dismissed as defective when the assessee fails to appear or cure defects despite repeated opportunities.
Sections Cited
271(1)(c) of the Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI M. BALAGANESH
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in for AY 2010--11, arises out of the order of the Commissioner of Income Tax (Appeals)-2, Gurgaon [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. 538/2018-19 dated 20.09.2019 against the order of assessment passed u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 21.06.2018 by the Assessing Officer, ITO, Ward-2(1), Gurgaon (hereinafter referred to as ‘ld. AO’).
None appeared on behalf of the assessee despite issuance of notices on several occasions. Infact the assessee had not secured his presence in person or through his authorized representative right from the first hearing on 13.7.2022 onwards. Even the defect notice issued by the registry is not cured by the assessee. Hence we proceed to dismiss this appeal as defective for want of curing of defects, without going into the merits of the grounds of appeal.
In the result, the appeal of the assessee is dismissed as defective.
Order pronounced in the open court on 09/07/2024.