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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.
Held
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.
Key Issues
Whether the appeal is maintainable given the non-appearance of the appellant and failure to rectify defects in the appeal filing.
Sections Cited
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SMT ANNAPURNA GUPTA & SHRI SUNIL KUMAR SINGH
ORDER
Per Sunil Kumar Singh, Judicial Member:
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.
None has appeared for the appellant/assessee. The respondent/Revenue is represented by Shri Shailender Shrivastava, Ld. Sr. Dr.
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.
In the result, the appeal is dismissed as non-maintainable.
Order pronounced in the open court on 27.03.2025.