VIVEK NEHRA,H NO. VILLAGE, BISHOKHAR, NEAR KAALI HAVELI vs. ASSESSING OFFICER, GHAZIABAD

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ITA 4996/DEL/2025Status: DisposedITAT Delhi19 November 2025AY 2017-18Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)3 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 assessee did not comply with the defects pointed out in the memo, including the delay in filing and the deficiency in appeal fee. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT(Appeals)-NFAC for AY 2017-18. Despite being notified of several defects, including the appeal being time-barred by 626 days and a short appeal fee, the assessee failed to rectify them.

What were the issues?

Whether the appeal should be dismissed in limine due to non-compliance with defects pointed out by the Tribunal, including being time-barred and short appeal fee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI NAVEEN CHANDRA

Hearing: 19.11.2025

सुनवाईक�तारीख/ Date of hearing: 19.11.2025 19.11.2025 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER SHRI C.N. PRASAD, J.M.

This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals)-NFAC, dated 04.09.2023 for the AY 2017-18. In spite of issue of notice, none appeared on behalf of the assessee nor any adjournment was moved. It is noticed from the record that the appeal was filed by the assessee and it is informed the assessee that there are several defects in then appeal filed and the defects are listed out in the defect memo issued to the assessee which is as under:

2.

As could be seen from the above defects memo, it was intimated to the assessee that the appeal is time barred by 626 days, however, no condonation petition for delay in filing the appeal was filed by the assessee. Similarly it was intimated to the assessee that the appeal fee is short by 4800 and this was also not complied by the assessee. The other defects pointed out at sl. no. 2 3 to 5 were also not complied with by the assessee. In the circumstances, this appeal is dismissed in limine for non compliance of defects.

In the result, appeal of the Assessee is dismissed in limine. 3.

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