MS. KAMINI BATRA,NEW DELHI vs. ITOP, NEW DELHI

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ITA 2329/DEL/2014Status: DisposedITAT Delhi15 October 2015AY 2003-042 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal in limine due to the non-appearance of the assessee and failure to rectify defects. The assessee was granted liberty to pray for a recall of the order if defects are cured.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2003-04. The assessee failed to appear for the hearing on multiple occasions and did not cure defects pointed out by the registry regarding the payment of tribunal fees.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee and the failure to comply with procedural requirements.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-I’ NEW DELHI

Before: SMT DIVA SINGH

Hearing: 15.10.2015Pronounced: 15.10.2015

Date of Hearing 15.10.2015 Date of Pronouncement 15.10.2015 ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 21.02.2014 of CIT(A)-XVIII, New Delhi pertaining to 2003-04 assessment year.

2.

However, at the time of hearing no one was present on behalf of the assessee. Accordingly the appeal was passed over. In the second round also the position remained the same. Neither anyone was present nor any request for adjournment was received. The record shows that notice has been sent to the address mentioned in Column No.-10 in the memo of appeal filed on 15.09.2015 and the same has not returned unserved. It is further seen that on an earlier occasion also in response to notice issued on 02.09.2015, the assessee remained unrepresented. It is also seen that the Registry vide notice dated 19.11.2014 has pointed out that the Tribunal fee by challan has been paid under the wrong head and the assessee till date has taken no corrective action. In such an eventuality, the assessee would be at liberty to pray for a recall of this order. 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.-2329/Del/2014

3.

In the result, the appeal of the assessee is dismissed in limine. The order is pronounced in the open court on 15th of October, 2015.

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