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Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. Despite receiving due notice, the assessee did not appear, nor was any adjournment sought. The grounds of appeal submitted were general in nature without specific details.
Held
The Tribunal observed that the three grounds raised by the assessee were general and lacked specificity. In the absence of any specific grievance, the appeal was deemed liable to be dismissed in limine, and was accordingly dismissed.
Key Issues
Whether an appeal can be adjudicated based solely on general grounds of appeal when the appellant fails to appear and present specific contentions.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI
Before: SHRI G.S. PANNU, HON’BLE & SHRI CHALLA NAGENDRA PRASAD
सुनवाईक�तारीख/ Date of hearing: 09.11.2023 31.01.2024 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.
This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals), Rohtak dated 13.01.2020 for the AY 2010-11.
2. In spite of service of notice through speed post, acknowledgement due, none appeared on behalf of the assessee, nor any adjournment was moved.
I.T.A.No.1085/Del/2020
3. In the circumstances, we dispose of the appeal on hearing the Ld. DR. In Form No.36 filed by the Assessee the Assessee has raised the following grounds: -
“The order was passed by the Hon’ble CIT was unfair.
The Hon’ble CIT was Pre intention to making the Assessment Order.
The Hon’ble CIT has passed the order in bad in law.”
Other than the above grounds, the Assessee has not raised any other ground expressing his grievance and aggrievedness against the order of the Ld.CIT(A).
On a plain reading of the above grounds, we noticed that all the three grounds are general in nature and in the absence of any specific ground raised by the assessee, thus, this appeal is liable to be dismissed in limine.
In the result, appeal of the Assessee is dismissed in limine.
Order pronounced in the open court on 31/01/2024