RAHUL SINGH RANA,VILLEGE CHIRULI vs. ITO 1(3), AAYAKARBHAVAN, MAIN BUILDING

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ITA 213/AGR/2023Status: DisposedITAT Agra08 April 2025Bench: SMT ANNAPURNA GUPTA (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)1 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 noted that the appellant/assessee did not appear and failed to cure the defect of an unsigned Form-36, despite being issued defect memos. Therefore, the appeal was considered non-maintainable.

What were the facts?

The appeal was filed against an order of the CIT(A). The appellant/assessee did not appear, and Form-36 was not signed. Defect memos were issued, but the defects were not cured.

What were the issues?

Whether the appeal is maintainable given the non-appearance of the appellant and failure to rectify defects in the appeal filing.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SMT ANNAPURNA GUPTA & SHRI SUNIL KUMAR SINGH

Hearing: 27.03.2025Pronounced: 27.03.2025

ORDER

Per Sunil Kumar Singh, Judicial Member:

1.

This appeal has been preferred against the impugned order dated 12.10.2023 passed in Appeal No. CIT(A), Gwalior/10221/2019-20 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi.

2.

None has appeared for the appellant/assessee. The respondent/Revenue is represented by Shri Shailender Shrivastava, Ld. Sr. Dr.

3.

Perusal of the records show that Form-36 was not signed on behalf of the appellant. It is further noticed that the appellant/assessee has not cured the aforesaid defect despite issuance of defect memos vide order dated 03.12.2024 and 04.02.2025. Hence, the appeal is liable to be dismissed as non-maintainable due to the aforesaid defect.

4.

In the result, the appeal is dismissed as non-maintainable.

Order pronounced in the open court on 27.03.2025.

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