REVOLUTIONARY YOUTH FOUNDATION,RAMGARH vs. CIT EXEMPTION, PATNA

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ITA 35/RAN/2025Status: DisposedITAT Ranchi05 January 2026Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)2 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 held that since the assessee failed to cure the defects in the appeal and did not appear for the hearing, the appeal stands dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(E), Patna. A defect memo was issued, but the defect was not cured by the assessee. No one appeared on behalf of the assessee for the hearing.

What were the issues?

Whether an appeal can be dismissed for non-compliance with procedural defects and absence of the appellant.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Respondent: Shri Rajib Jain, CIT-DR
Hearing: 05/01/2026

PER: BENCH

1.

This is an appeal filed by the assessee against the order of the ld. CIT(E), Patna dated 10/12/2024. 2. The appeal was filed on 13/02/2025. The defect memo has been issued on 13/02/2025. The defect is not yet cured. The appeal was posted for hearing today. Nobody has appeared on behalf of the assessee and no adjournment application has been filed. As the assessee has not cured the defect, the appeal filed by the assessee stands dismissed for defects.

3.

In the result, the appeal of the assessee is dismissed. Order announced in open court on 05/01/2026. (RATNESH NANDAN SAHAY) JUDICIAL MEMBER Ranchi, Dated:05/01/2026 *Ranjan Copy to:

1.

Assessee 2

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