What did the Tribunal hold?

The Tribunal dismissed the appeal in-limine as non-maintainable due to the unrectified defects and the absence of the appellant. The assessee was granted liberty to file a recalling application.

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. The registry had also pointed out several defects in the appeal filing which remained unrectified.

What were the issues?

The primary issue was the non-maintainability of the appeal due to procedural defects and the appellant's absence during the hearing.

A.Ramesh vs DCIT | s.250(6) | ITAT Chennai 2017

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI GEORGE MATHAN & SHRI A. MOHAN ALANKAMONY

Hearing: 24.10.2017

आदेश / O R D E R

PER: A. MOHAN ALANKAMONY, AM:-

This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-15, Chennai dated 26.12.2016 in for the assessment year 2010-11 passed u/s.250(6) r.w.s.143(3) of the Act.

In this appeal, notice for hearing was sent to the assessee by Registered Post with Acknowledgement Card intimating the assessee that the appeal is fixed for hearing on 24.10.2017. However, on 24.10.2017, none appeared on behalf of the assessee, but an adjournment petition was filed with a lame excuse that the Chartered Accountant of the assessee is occupied with tax assignments.

Further on perusing the appeal, we find that the registry has pointed out the following defects to the assessee vide defect memo:- i. Column No.9 in the memo of the appeal not correctly filled. ii. Verification is incomplete.

iii. Grounds of appeal before ITAT to be filed in triplicate. iv. One more copy of CIT(A) order to be filed. v. Form 35 not filed. vi. Statement of facts / grounds before CIT(A) one more copy to be filed. vii. Assessment order not filed.

4. Though the appeal was filed on 15.02.2017 and the defect memo was received by the assessee vide acknowledgement dated 19.04.2017, till date the defects pointed out by the Registry is not rectified by the assessee or his representative. Further we find that the assessee has not paid the appeal fee because in the payment challan it is stated that tax on regular assessment is paid.

Therefore we hereby dismiss the appeal of the assessee in-limine as non-maintainable. However, the assessee is at liberty to file

3 miscellaneous petition before this bench of the Tribunal within the period prescribed under the Act, after rectifying/curing the defects pointed out herein above and thereafter the bench shall consider for recalling the order of the Tribunal. The Registry is hereby directed to dispatch this order of the Bench to the assessee within a period of 7 days from this day.

In the result, the appeal of the assessee is dismissed in-limine.

Order pronounced in the open court on the 24th October, 2017 at Chennai.

A.RAMESH,CHENNAI vs. DCIT, CHENNAI

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