PSA NITROGEN LIMITED LTD.,NEW DELHI vs. CIT APPEALS, NEW DELHI

PDF · subscribers
ITA 5959/DEL/2024Status: DisposedITAT Delhi24 October 2025AY 2018-19Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee failed to rectify the defects pointed out by the registry. The appeal was dismissed as defective, with liberty to the assessee to file a miscellaneous application for revival.

What were the facts?

The assessee filed an appeal against the penalty order for AY 2018-19. The appeal was adjourned multiple times due to technical glitches and non-appearance of the assessee. The registry issued a defect memo due to non-compliance with procedural requirements.

What were the issues?

Whether the appeal is maintainable when the assessee fails to rectify the defects pointed out by the registry?

Which sections of the Income-tax Act were involved?

Section 271B,Section 35,Section 36

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI AVDHESH KUMAR MISHRA

For Respondent: Shri Arijit Chakraborty, Sr. DR
Hearing: 14.10.2025

सुनवाईक�तारीख/ Date of hearing: 14.10.2025 24.10.2025 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.

This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 23.10.2024 for the AY 2018-19 in sustaining the penalty levied u/s 271B of the Act.

2.

When the appeal was fixed for hearing on 16.07.2025 Counsel for the Assessee Devesh Kumar Malan appeared and the Bench adjourned the appeal on 02.09.2025 due to technical glitch in the system. When the appeal was listed on 02.09.2025 none appeared on 1 behalf of the assessee nor any adjournment was moved. Later on the appeal was taken up for hearing today i.e. 14.10.2025 and nobody appeared on behalf of the assessee nor any adjournment was moved.

It is observed from the record that the registry issued defect memo to the assessee dated 24.12.2024 pointed out the following defect to be cured:

3.

We observed that so far none of the defects were removed by the assessee. The assessee has not filed Form 35 in the prescribed format with any of the columns filled in. The Form 36 filed by the assessee is in a running format. Thus, since assessee has not coming forward to remove the defects. The appeal is dismissed with liberty to the assessee to file miscellaneous application for revival of appeal once the defects pointed out by the registry is complied with.

4.

In the result, appeal of the Assessee is dismissed as defective.

Order pronounced in the open court on 24.10.2025

More judgments on Section 271B

All 1,993 judgments and leading authorities on Section 271B →

Recent GST High Court judgments

Search GST case law →