SHRI RAVENDRA PRATAP SINGH,BHOPAL vs. THE CIT NRFAC, 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 held that the appeal was not a valid appeal due to the lack of signature and verification by the assessee. Therefore, it was liable to be dismissed in limine.
What were the facts?
The assessee filed an appeal with a delay of 25 days. The appeal memo was neither signed nor verified by the assessee, and the assessee did not respond to notices.
What were the issues?
The primary issue was the validity of the appeal due to the unsigned and unverified memo of appeal and the delay in filing.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, INDORE BENCH, INDORE
This appeal by the Assessee is directed against order dated 20.03.2023 of Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi for A.Y.2018-19.
None has appeared on behalf of the assessee despite the notices issued through registered RPAD as well as e-mail on the e-mail ID given in from 36. Further it transpired from the record that there is a delay of 25 days in filing the present appeal. The application for condonation of delay and form No.36 has not been signed by the assessee. The memo of appeal is neither signed nor verified by the assessee therefore, this appeal is not a valid appeal. The assessee is also not responding to the notices issued.
Accordingly in the facts and circumstance of the case when the memo of Page 1 of 2
Ravendra Pratap Singh Page 2 of 2 appeal is neither signed nor verified by the assesse then the present appeal of the assesse is not a valid appeal and liable to be dismissed in limine. Hence, the present appeal is dismissed being invalid appeal.
In the result, the appeal filed by the assesse is dismissed.
Order is pronounced in Open Court on conclusion of hearing on 25/ 09/2023
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