SNEH KAPUR,DELHI vs. ITO WARD 29(8), DELHI
Income Tax Appellate Tribunal, DELHI BENCH “SMC”: NEW DELHI
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
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3. Assessment Order u/s 144/148 not filed in duplicate.
4. Grounds of Appeal before ITAT not filed
5. Order of CIT(A) u/s 250 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. 3. In the result, assessee’s appeal ITA No. 4759/Del/2025 is dismissed.
Order pronounced in open court on 06.11.2025. (Ms. MADHUMITA ROY)
JUDICIAL MEMBER
Dated: 03.12.2025
*MP*