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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Sanjay Arora & Ms. Kavitha Rajagopal
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.
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