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Facts
The assessee's appeal for Assessment Year 2012-13 was listed for hearing multiple times, but the assessee failed to appear. The office reported the appeal as 'defective' due to various missing documents, including the Tribunal Fee Challan, Grounds of Appeal before CIT(A) and ITAT, Assessment Order, and CIT(A) Order.
Held
The Tribunal noted that the assessee took no steps to rectify the defects in the appeal. Consequently, without any record or representation from the assessee, the Tribunal was constrained to dismiss the appeal as defective.
Key Issues
Whether an appeal can be dismissed as defective due to non-compliance with procedural requirements and non-appearance of the appellant.
Sections Cited
144, 148, 250
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Income Tax Appellate Tribunal, DELHI BENCH “SMC”: NEW DELHI
O R D E R PER Ms. MADHUMITA ROY, JM:
When the matter was taken initially, none appeared for the assessee. Even on earlier occasions i.e. 22.09.2025 & 30.09.2025 when the matter was listed for hearing for hearing there was no representation on behalf of the assessee. The office has reported the filing of appeal as ‘defective’ for the reasons –
“1. Tribunal Fee Challan not filed 2. Grounds of Appeal before CIT(A) not filed
No steps appear to have been taken by the assessee to remove the defects in filing of the instant appeal. Since nothing has been filed by the assessee and no record is available before us, we are constrained to dismiss the assessee’s instant appeal being ‘defective’. Ordered accordingly.
Order pronounced in open court on 06.11.2025.