What did the Tribunal hold?

The Tribunal noted the absence of the assessee, the invalidity of the adjournment request, and the persistent defects in the appeal memo. Consequently, the Tribunal decided to dismiss the appeal without further consideration of its merits.

The assessee's appeal was listed for hearing, but no one appeared on their behalf. An adjournment letter was received from a Chartered Accountant firm, but it was not admitted as the assessee had not granted them power of attorney. Defects in the appeal memo, filed in 2012, also remained unrectified.

What were the issues?

The primary issue was the non-appearance of the assessee and the procedural defects in the appeal filing, leading to the dismissal of the appeal in limine.

Goradia Special Steels Ltd… vs A.C.I.T. 5(3) | ITAT Mumbai 2016

Income Tax Appellate Tribunal, “G” Bench, Mumbai

Before: Shri B.R. Baskaran (AM)& Ramlal Negi (JM)

For Respondent: Shri Maurya Pratap

Hearing: 20.7.2016Pronounced: 20.7.2016

The appeal filed by the assessee is directed against the order dated 25.10.2012 passed by learned CIT(A)-9, Mumbai and it relates to A.Y. 2008-09.

None appeared on behalf of the assessee. However, a letter was received from V.J. Shah & Co., Chartered Accountants seeking adjournment on the ground that details are under preparation and compilation. We noticed that the power of attorney in favour of V.J. Shah & Co. has not been given by the assessee and hence we are unable to admit the adjournment letter filed by the above said company. We further noticed that the Registry has pointed out defects in the appeal memo filed by the assessee. Even though the appeal was filed way back in 2012, said defects have not been rectified so far. Under these set of facts, we have no other option but to dismiss the appeal in limine.

In the result, appeal filed by the assessee is dismissed.

Order has been pronounced in the Court on 20.7.2016

GORADIA SPECIAL STEELS LTD.,RAIGAD vs. A.C.I.T. 5(3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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