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Facts
The assessee company filed an ITR for AY 2012-13, declaring an income of Rs.3.22 Cr, but the AO assessed it at Rs.7.57 Cr under section 144. The assessee's appeal to the CIT(A) was dismissed ex-parte, leading to the current appeal before the ITAT.
Held
The Tribunal noted that the assessee failed to remove defects in the appeal, did not appear for the hearing, and submitted no adjournment application. Finding no useful purpose in keeping the appeal pending, the Tribunal dismissed it in limine. However, the assessee was granted liberty to revive the appeal after rectifying the defects.
Key Issues
Whether the appeal should be dismissed due to the assessee's failure to remove defects and non-appearance, despite the CIT(A) having dismissed the appeal ex-parte.
Sections Cited
Income Tax Act, 1961, Section 144, Section 143(2)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: SH. PRADIP KUMAR KEDIA & SH. SUDHIR KUMAR
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2012-13 Pearls Creative AdSolutions Vs. DCIT Pvt. Ltd., 705, 7th Floor, Circle – 19 (2) Manjusha Building, Nehru New Delhi Place, New Delhi-110019 PAN No.AAFCP0010M (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Vivek Vardhan, Sr. DR Date of hearing: 09/05/2024 Date of Pronouncement: 21/05/2024 ORDER PER SUDHIR KUMAR, JM:
This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals) [hereinafter referred to as “CIT(A)] vide order dated 02.03.2017 pertaining to A.Y. 2012-13 arises out of the assessment order dated 27.03.2015 under section 144 of the Income Tax Act, 1961 [hereinafter referred as ‘the Act’].
Brief facts of the case is that the assessee company has filed the Income Tax return on 29.09.2012 declaring income of Rs.3,22,06,950/-. The revised return of income was also filed and the case has been selected for the scrutiny assessment under CASS. The notice u/s. 143 (2) of the Act was issued and served upon the assessee company. The Assessing Officer vide order dated 27.03.2015 assessed the total income of Rs.7,57,67,590/-.
Aggrieved by the order passed by AO, the assessee filed the appeal before CIT(A) but the Ld. CIT(A) dismissed the appeal ex- parte against which this appeal has been filed before us.
We have heard the ld. DR and perused the material available on record. None was present for the assessee nor any adjournment application moved to adjourn the appeal.
The Ld. DR submitted that assessee has not removed the defect of appeal. Perusal of record reveals that assessee has not taken any steps for removal of the defect of appeal. Assessee has not appeared before us after filing the appeal. No useful purpose will be served in keeping the appeal pending. Hence, the appeal is dismissed in limine.
The assessee will be at liberty to revive the appeal after removing the defects.
Order pronounced in the open court on 21.05.2024.