What did the Tribunal hold?

The Tribunal held that the assessee may not be serious in pursuing the appeal due to the uncured defects. The appeal was dismissed in limine.

The assessee filed an appeal which had defects pointed out by the registry that remained uncured. A proxy counsel appeared and could not address the defects.

What were the issues?

Whether the appeal should be dismissed in limine due to uncured defects and lack of proper representation.

M/S. Decentralised Participatory… vs Addl.CIT, Bulandshahr | ITAT Delhi 2015

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

Before: SMT DIVA SINGH

Hearing: 07.09.2015Pronounced: 09.10.2015

ORDER The assessee has filed the present appeal assailing the correctness of the order dated 22.09.2014 of CIT(A), Meerut pertaining to 2005-06 assessment year.

However, at the time of hearing, an adjournment petition was moved seeking time. The appeal was passed over. In the second round, a counsel appeared who was required to address why the defects pointed out by the Registry on 23.04.2014 remains uncured. The person stated that he was a proxy counsel and was unable to address the issue. In the absence of any explanation it was indicated that the appeal of the assessee would be dismissed in limine. The proxy counsel stated that he had nothing further to state. The record shows that the appeal came up for hearing on 15.07.2015 on which date though a Paper Book was filed but the defect pointed out by the Registry remained not cured. In the circumstances the adjournment petition was dismissed granting liberty to the assessee that in case it was serious in pursuing the appeal then an appropriate petition praying for a recall of this order could be moved carrying out the necessary action

I.T.A .No.-6333/Del/2014

M/S. DECENTRALISED PARTICIPATORY PROGRAM,HARIDWAR vs. ADDL.CIT, BULANDSHAHR

What did the Tribunal hold?

What were the facts?

What were the issues?

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