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Facts
The assessee filed an appeal against the CIT(A) order for AY 2014-15. Despite multiple hearings over six years, the assessee repeatedly failed to appear, sought adjournments, and did not rectify procedural defects like a short appeal fee and missing Tribunal fee challan.
Held
The Tribunal dismissed the appeal for non-prosecution and for being defective, as it could not be admitted for adjudication on merits. However, an opportunity was granted to the assessee to seek revival of the appeal after curing the identified defects.
Key Issues
Key legal issues included the appellant's non-prosecution through repeated absence and failure to rectify procedural defects such as a short appeal fee and missing Tribunal fee challan.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI
PER SAKTIJIT DEY, VICE-PRESIDENT
This is an appeal by the assessee against order dated 28.12.2017 of learned Commissioner of Income Tax (Appeals), Ghaziabad, for the assessment year 2014-15.
When the matter was called out, none appeared for the assessee. Even, there is no application seeking adjournment.
On perusal of record, it is observed, the instant appeal was filed on 26.03.2018. The appeal was fixed for hearing for the first time on 23.02.2021. Thereafter, it has been fixed for hearing on multiple occasions. However, each time, either the assessee has remained absent or sought adjournment on one plea or other.
Since, the appeal is pending for last six years and has been fixed for hearing for more than ten times, in our view, the assessee does not deserve further leniency.
In view of the aforesaid, we proceed to dispose of the appeal ex-parte qua the assessee with the assistance of learned Departmental Representative and based on materials on record.
On perusal of record, it is observed that the Registry has found the following defects in the appeal:
i. Appeal fee is short by Rs.10,000/- ii. The Tribunal fee challan is not filed.
Though, the assessee was called upon to remove the aforesaid defects long back, however, till date the assessee has not removed them. Therefore, the appeal, being defective, cannot be admitted for adjudication on merits.
In view of the aforesaid, the appeal is consigned to record as dismissed. However, opportunity is granted to the assessee to seek revival of the appeal after removal of defects.
Order pronounced in the open court on 27th March, 2024