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Facts
The assessee filed an appeal against an order passed by the Ld. CIT(A) for the assessment year 2016-17. During the hearing, no one appeared on behalf of the assessee, and it was noted that the appeal memo was not signed by the assessee despite a defect notice being issued.
Held
The Tribunal dismissed the appeal as defective due to the unsigned appeal memo. The assessee was, however, granted the liberty to file an appropriate application for the restoration of the appeal.
Key Issues
Whether an appeal should be dismissed as defective if the appeal memo is not signed by the assessee, despite being issued a notice to rectify the defect.
Sections Cited
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Income Tax Appellate Tribunal, DELHI “E” BENCH: NEW DELHI
Before: SHRI KUL BHARAT & SHRI PRADIP KUMAR KEDIA
ORDER
PER KUL BHARAT, JM
The present appeal filed by the assessee is directed against the order passed by Ld. CIT(A), National Faceless Appeal Centre (“NFAC”), New Delhi dated 24.07.2023 for the assessment year 2016-17.
At the time of hearing, no one attended the proceedings on behalf of the assessee. It is seen from the records that no one attended the proceedings since 22.01.2024. Further, it is noticed that Registry has recorded a defect that the appeal memo is not signed by the assessee despite issuance of notice in this regard.
We have heard Ld. Sr. DR for the Revenue and perused the material available on record. We find that appeal memo is not signed by the assessee. Therefore, we dismiss the appeal of the assessee being defective. However, the assessee would be at liberty to file appropriate application for restoration of the appeal.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open Court on 18th April, 2024.