BRIJ MOHAN GARG,DELHI vs. ITO, NEW DELHI

The present appeal has been filed by the assessee assailing the correctness of the order dated 31.01.2014 of CIT(A)-IX, New Delhi pertaining to 2005-06 AY.

At the time of hearing, No one was present on behalf of the assessee. The appeal was passed over. Even in the second round, no one was present. A perusal of the record shows that the appeal filed by the assessee is defective. The defects pointed out by the Registry, it is seen have been communicated to the assessee on 27.11.2014 and till date, they remain not cured. The record further shows that the appeal came up for hearing on three different occasions (out of which on one occasion the Bench was not functional) despite this the defect remains in the appeal filed. In the afore-mentioned peculiar facts and I.T.A .No.-2129/Del/2014 circumstances, we are of the view that the assessee may not be serious in pursuing the appeal as a result thereof the appeal has remained defective. In the result, the appeal of the assessee is dismissed in limine with liberty to the assessee in case it is serious in pursuing the appeal to take appropriate corrective actions. In such an eventuality, the assessee would be at liberty to pray for a recall of this order. The Co-ordinate Bench considering the petition if so moved, if so satisfied that the defects have been cured may recall this order. The said order was pronounced in the open Court in the presence of the parties.

In the result, the appeal of the assessee is dismissed in limine. The order is pronounced in the open court on 01st of April, 2016.