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Income Tax Appellate Tribunal, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM
Before: SHRI DUVVURU RL REDDY, HON’BLE
PER DUVVURU RL REDDY, Judicial Member :
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.
In the result appeal of the assessee is dismissed.
Pronounced in the open Court on 08th August, 2024.