METRO STONE CRUSHER PRIVATE LIMITED,HARYANA vs. ITO, NEW DELHI

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ITA 2682/DEL/2023Status: DisposedITAT Delhi18 April 2024AY 2016-17Bench: SHRI KUL BHARAT (Judicial Member), SHRI PRADIP KUMAR KEDIA (Accountant Member)2 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 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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “E” BENCH: NEW DELHI

Before: SHRI KUL BHARAT & SHRI PRADIP KUMAR KEDIA

For Respondent: Shri Anuj Garg, Sr. DR
Hearing: 20.03.2024Pronounced: 18.04.2024

ORDER

PER KUL BHARAT, JM

1.

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.

2.

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.

3.

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.

4.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open Court on 18th April, 2024.

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