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Income Tax Appellate Tribunal, DELHI BENCH: ‘D’ NEW DELHI
Before: SMT DIVA SINGH & SH.L.P.SAHU
Date of Hearing 27.01.2016 Date of Pronouncement 09.02.2016 ORDER PER DIVA SINGH, JM The present appeal has been filed by the Assessee wherein the correctness of the order dated 28th September, 2013 of CIT(A)-XVIII, New Delhi has been assailed on various grounds however at the time of hearing an adjournment petition was moved by the ld. AR seeking time stating that the counsel is out of station. Referring to the record it was pointed out that the Registry has pointed out a defect vide notice dated 30th July, 2014 intimating a defect in the appeal fee. The record shows that till date the said defect has not been cured. Ld. AR appearing in support of the petition moved was required to explain the same. It was also seen from the record that the appeal came up for hearing for the first time on 2nd November, 2015 as on the earlier dates when the appeal was listed for hearing, the Bench was not functional, despite this the I.T.A .No. 6553/Del/2013 Provestment Securities (P) Ltd. defect remains not cured. In the circumstances the ld. AR was required to explain why the appeal filed by the assessee should not be dismissed in limine.
In the absence of any reasons given it is considered appropriate to dismiss the appeal in limine as the appeal filed is defective. Liberty is given to the assessee to pray for recall of this order and listing of the assessee’s appeal for hearing a decision on merit if the assessee takes appropriate steps to cure the defect. In such an eventually the Co-ordinate Bench considering the request if so moved on the basis of material on record may consider to recall this order.
In the result appeal of the assessee dismissed in limine as pronounced.