What did the Tribunal hold?

The Tribunal noted the assessee's lack of interest in pursuing the appeal or rectifying the defects. Consequently, the appeal was dismissed in limine.

The assessee filed an appeal against a revision order. The registry pointed out defects in the filing, which the assessee failed to rectify despite multiple reminders. The assessee also failed to appear for hearings.

What were the issues?

Maintainability of the appeal due to non-rectification of defects and non-appearance of the assessee.

Gautam Keshavrao Lohe, Bharatpur vs PCIT | ITAT Ahmedabad 2024

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: Shri T.R. Senthil Kumar & Shri Makarand Vasant Mahadeokar

Assessment Year 2018-19 Gautam Keshavrao Lohe The PCIT, C/o J N Goyal & Company Vadodara-1, C-162, Ranjeet Nagar, Vs Vadodara Bharatpur, Rajasthan-321001 (Respondent) PAN: ADDPL3941R (Appellant) Assessee Represented: None Revenue Represented: Shri B.P. Srivastava, Sr.D.R. Date of hearing : 03-12-2024 Date of pronouncement : 04-12-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the Revision order dated 19.02.2024 passed by the Principal Commissioner of Income Tax, Vadodara-1 arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19.

This appeal is filed by the assessee on 23-04-2024. The Registry has notified that there is some defect in date of communication of A.Y. 2018-19 Page No 2 Gautam Keshavrao Lohe. vs. PCIT the order appeal. Therefore by first reminder dated 20-06-2024 requesting to rectify the defect, there was no response. Second reminder issued on 31-07-2024, however assessee failed to rectify the defect. Therefore the case was listed for hearing on 23-09-2024, the Co-ordinate Bench passed the following order-sheet entry: “There are some defects pointed out by the Registry vide order sheet entry dated 25.04.2024 and the same has been again communicated with the assessee vide reminders dated 20.06.2024 and 31.07.2024. However, the defects notified by the Registry are not yet rectified. The assessee is, therefore, directed to come up and explain as to why the appeal should not be dismissed as non-maintainable for not rectifying the defects notified to it by the Registry in the filing of the appeal. Adjourned to 26.09.2024.”

It is thereafter the case was listed for hearing on 26-09-2024, 30-10-2024 and finally today 03-12-2024 after issuing notice of RPAD. However none appeared on behalf of the assessee. We further find that there is no Vakalat or Authorization given to any Representative to represent the appeal. This clearly shows that the assessee is not interested in pursuing the appeal further or rectifying the defects pointed out by the Registry.

Thus the appeal filed by the assessee is dismissed as in limine.

Order pronounced in the open court on 04-12-2024 Sd/- Sd/- (MAKARAND V. MAHADEOKAR) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 04/12/2024 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT A.Y. 2018-19 Page No 3 Gautam Keshavrao Lohe. vs. PCIT

GAUTAM KESHAVRAO LOHE,BHARATPUR vs. THE PCIT, VADODARA-1, VADODARA

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