SOUMITRA BHATTACHARJEE,KOLKATA vs. ITO, WD-49(1), KOLKATA, KOLKATA

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ITA 477/KOL/2016Status: DisposedITAT Kolkata05 January 2018AY 2010-20112 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 filed by the assessee. This was due to the persistent failure of the assessee to rectify the defects in the appeal filing and their absence during the hearing.

What were the facts?

The assessee filed an appeal before the ITAT, but failed to rectify defects pointed out by the registry. The appeal was listed for hearing multiple times, and on each occasion, the assessee remained absent.

What were the issues?

Whether an appeal can be admitted and heard when it suffers from significant defects and the appellant remains absent. The primary issue was the procedural deficiency of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH : KOLKATA

Before: Hon’ble Shri M.Balaganesh, AM & Shri S.S.Viswanethra Ravi, JM]

Hearing: 26.12.2017Pronounced: 05.01.2018

ORDER Per M.Balaganesh, AM

1.

This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-15, Kolkata [in short the ld CIT(A)] in Appeal No.87/CIT(A)- 15/14-15/W-49(1)/Kol dated 11.12.2015 against the order passed by the ITO, Wd- 49(1), Kolkata [ in short the ld AO] under section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 28.03.2013 for the Assessment Year 2010-11.

2.

At the outset, we find that there were certain defects which were pointed out by the Registry in form no. 36 filed by the assessee for which defect notice had been duly issued to the assessee on 08.04.2016. These defects were not rectified by the assessee as on date. The appeal was also listed for hearing on 09.11.2017 on which date none appeared on behalf of the assessee and the case was adjourned to 26.12.2017 i.e. today. In view of this, we deem it fit to dismiss the appeal of the assessee as defective.

3.

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

Order pronounced in the Court on 05.01.2018

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