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Facts
The assessee, Yugant Travels (P) Ltd., appealed against the CIT(A)'s order. Despite multiple hearing dates and notices, including physical affixture, the assessee remained untraceable and did not appear. The original case records, including the assessment and appellate orders, were unavailable as the case was recalled and previously weeded out.
Held
The Tribunal dismissed the appeal due to the consistent non-appearance of the assessee and the absence of essential case records, particularly the assessment and appellate orders. This lack of information prevented the Tribunal from adjudicating the appeal on its merits.
Key Issues
Non-appearance of the appellant and unavailability of critical case records (assessment and appellate orders) precluding a decision on the merits of the appeal.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI
Before: SHRI MEMBER & SHRI SUDHIR PAREEK
per the address given by the assessee and also available with the department.
We proceeded to dismiss this appeal on the above facts on record and we were prevented to decide the issue on merits because of no records like assessment order and appellate order available on record.
In the above circumstances, the appeal filed by the assessee which is recalled appeal is accordingly dismissed.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 31/05/2024.