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Facts
The assessee filed an appeal against an order levying penalty under section 271AAC(1) for the assessment year 2017-2018. A defect notice was issued to the assessee's counsel, which remained uncured.
Held
The Tribunal dismissed the appeal as the defects pointed out in the notice were not cured by the assessee. The assessee's counsel claimed non-receipt of notice, but no proof was provided.
Key Issues
Failure to cure defects in appeal proceedings leading to dismissal.
Sections Cited
271AAC(1)
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU
आदेश / O R D E R
Per George Mathan, JM :
This is an appeal filed by the assessee against the order dated 26.06.2025 passed by the Assessment Unit, Income Tax Department, for the assessment year 2017-2018, thereby levying penalty u/s.271AAC(1) of the Act.
In this appeal, defect notice dated 30.07.2025 was issued to the assessee in the email of Shri Bijay Banerjee, Advocate, who is appearing on behalf of the assessee. The said notice reads as under :-
When it was put to the ld. counsel as to why the above defects have not been cured yet, to this ld. counsel submitted that he has not received any notice, however, no affidavit in this regard has been filed nor any proof has been provided. Accordingly, we dismiss the appeal of the assessee on account of defects not cured.