SHRI SUNIL KUMAR MOHAPATRA,BARAGARH vs. CIT A- (2), BHUBANESWAR
What did the Tribunal hold?
The Income Tax Appellate Tribunal dismissed the appeal filed by the assessee. This was due to the failure of the assessee to cure the defects pointed out in the defect notices.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order for the assessment year 2012-2013. A defect notice was issued twice, but the defects were not cured by the assessee.
What were the issues?
Whether the appeal should be admitted when the defects pointed out in the defect notices remain uncured by the assessee.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI ARUN KHODPIA
आदेश / O R D E R Per Bench :
This is an appeal filed by the assessee against the order of the ld CIT(A)-2, Bhubaneswar dated 15.03.2022 passed in I.T.Appeal No.Sambalpur/2015-16 for the assessment year 2012-2013.
The appeal has been filed on 18.05.2022. Defect notice was originally issued on 22.07.2022 and again on 18.10.2022 by RPAD. Till date, the defect has not been cured. Consequently, the appeal filed by the assessee is dismissed as not admitted on account of defect not cured.
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