M/S WESCO AUTO PRODUCTS (INDIA) PVT. LTD.,DELHI vs. ITO, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal observed that the defect in the appeal fee deposit was not cured by the assessee. In the absence of any explanation or submission, the appeal was dismissed in limine.
What were the facts?
The assessee filed an appeal before the ITAT. The registry pointed out a defect in the deposit of the appeal fee, which was not cured by the assessee despite being notified.
What were the issues?
Whether the appeal should be dismissed in limine due to a defect in the appeal fee deposit not being cured.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-I’ NEW DELHI
Before: SMT DIVA SINGH
Date of Hearing 11.02.2016 Date of Pronouncement 25.02.2016 ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 23.10.2015 of CIT(A)-22, New Delhi pertaining to 2008-09 AY.
However, at the time of hearing, an adjournment petition was moved on behalf of the assessee seeking time. In view of the fact that the Registry has pointed out a defect in the deposit of appeal fee, the Ld.AR was required to address why the appeal of the assessee should not be dismissed in limine in view of the defect remaining not cured. Referring to the record it was pointed out that the defect issued to the assessee on 04.01.2016 itself. In the absence of any submission or explanation, the appeal of the assessee is dismissed in limine. Liberty is granted to the assessee to pray for a recall of this order by taking appropriate steps to cure the defect pointed out. 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.
I.T.A .No.-6831/Del/2015 3. In the result, the appeal of the assessee is dismissed.
The order is pronounced in the open court on 25th of February, 2016.
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