SRI. MATHAI JOSEPH THOMAS,MUNNAR vs. ACIT CIRCLE 1 , ALUVA

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ITA 907/COCH/2022Status: DisposedITAT Cochin29 February 2024AY 2010-11Bench: Shri Sanjay Arora (Accountant Member), Ms. Kavitha Rajagopal (Judicial Member)2 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 held that the appeals were invalid and non-est due to the persistent defects and lack of proper authentication. Consequently, the appeals could not be adjudicated on merits.

What were the facts?

The assessee filed two appeals with a delay and significant defects, including unsigned and undated memorandum of appeal. Despite multiple opportunities and notices, the assessee failed to rectify these defects or appear before the tribunal.

What were the issues?

Whether appeals filed with significant procedural defects, including delay and unsigned/unverified documents, are maintainable before the tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Hearing: 13.02.2024Pronounced: 29.02.2024

Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 13.02.2024 Date of Pronouncement: 29.02.2024 O R D E R Per Bench This is a set of two Appeals by the Assessee directed against the dismissal of it’s appeals contesting it’s assessments under section 143(3) of Income Tax Act, 1961 ("the Act" hereinafter) dated 24.12.2010 and 09.03.2013 for Assessment Years (AYs.) 2008-09 and 2010-11 respectively, by the Commissioner of Income Tax (Appeals), Income Department [CIT(A)], vide his separate orders of even date, i.e., 18.07.2022.

2.

None appeared for and on behalf of the assessee when the appeals were called for hearing despite due notice, nor is there any adjournment motion.The appeals, filed on 26.09.2022, are with a delay of 10 days, unaccompanied by any condonation petition. That apart, Form 36, i.e., the memorandum of appeal before the Tribunal, is neither signed nor dated nor verified. These defects were communicated to the assessee vide defect memo dated 01.10.2022. Further, there being no representation by the assessee, the fact of the appeals being out of time and ‘defective’ was required by the Bench to be communicated again to the

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