VUNDAVILLI MURALI SRINIVASA CHOWDARY,RANGAMPET vs. THE INCOME TAX OFFICER, WARD-2, KAKINADA

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ITA 198/VIZ/2024Status: DisposedITAT Visakhapatnam08 August 2024AY 2017-18Bench: SHRI DUVVURU RL REDDY, HON’BLE (Judicial Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the unrectified defects and the non-appearance of the assessee. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal before the ITAT but failed to appear for the hearing. Additionally, the appeal fee was paid under the wrong category, and this defect was not rectified despite a notice being issued.

What were the issues?

Whether an appeal is maintainable when the appellant fails to appear and does not rectify defects in the appeal filing after receiving a notice.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM

Before: SHRI DUVVURU RL REDDY, HON’BLE

Hearing: 31/07/2024

PER DUVVURU RL REDDY, Judicial Member :

1.

This appeal filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)-NFAC”] in DIN & Order No. ITBA/NFAC/S/250/2023-24/1062557722(1), dated 13/03/2024 arising out of the order passed U/s. 144 of the Income Tax Act, 1961 [“the Act”] for the AY 2017-18.

2 2. At the time of hearing before me, none appeared on behalf of the assessee to represent the case. Further, on perusal of the appeal record, I find that there was a defect while filing the appeal by the assessee before the Tribunal ie., the assessee has paid the Tribunal Appeal Fee under the wrong Head / Category instead of “Self Assessment Tax (300) – Others” category. This defect was noticed by the Registry and a Defect Notice dated 06/05/2024, along with hearing notice, was issued to the assessee on 20/05/2024 and the same was received by the assessee on 24/05/2024 which is evident from the acknowledgement available on record. However, till the date of hearing of this appeal ie., 31/07/2024 the assessee did not acted upon and not rectified the said defect mentioned in the Defect Notice. Therefore, this appeal is not maintainable and hence the appeal of the assessee is hereby dismissed.

3.

In the result appeal of the assessee is dismissed.

Pronounced in the open Court on 08th August, 2024.

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