SRI RAM MURTI ANCHAL MEMORIAL EDUCATIONAL SOCIETY,SHAHJAHANPUR vs. CIT(A)-3, LUCKNOW

PDF · subscribers
ITA 284/LKW/2023Status: DisposedITAT Lucknow28 November 2024AY 2011-12Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that despite multiple opportunities, the assessee failed to remove the pointed-out defects. Consequently, the appeals were dismissed due to the assessee's non-compliance.

What were the facts?

The assessee filed three appeals before the ITAT for assessment years 2010-11 to 2012-13. The ITAT registry communicated several deficiencies in the appeals, including missing documents and incorrect filings.

What were the issues?

The primary issue was the assessee's failure to rectify defects in their appeals as communicated by the ITAT registry, leading to the dismissal of the appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

order s all dated 08/06/2023 of Commissioner of Income Tax (Appeals)-3, Lucknow. In these appeals, filed by the assessee, Registry of Income Tax Appellate Tribunal has communicated the following deficiencies to the assessee by way of defect memo dated 22/09/2023:

(i) Original Form-36 not filed in triplicate (ii) Form-35 not filed/not filed in duplicate (iii) Order of CIT(A) is not certified (iv) Assessment order not filed (v) Computation sheet of assessment order not filed (vi) Grounds of appeal before Tribunal should be arising out of order of CIT(A).

, 284 & 285/Lkw/2023 Assessment Year:2010-11, 11-12 & 12-13 2

(vii) Appeal is time barred by 15 days (viii) In Form-36, name of the assessee has not been written correctly

(i) Grounds of appeal before CIT(A) not filed (ii) Original Form-36 not filed in triplicate (iii) Form-35 not filed/not filed in duplicate (iv) Assessment order not filed (v) Appeal is time barred by 15 days (vi) In Form-36, name of the assessee has not been written correctly

I.T.A. No.285/Lkw/2023

(i) Order of CIT(A) is not certified (ii) Original Form-36 not filed in triplicate (iii) Form-35 not filed/not filed in duplicate (iv) Assessment order not filed (v) Appeal is time barred by 15 days (vi) In Form-36, name of the assessee has not been written correctly (vii) Grounds of appeal before CIT(A) not filed.

(B) Despite substantial lapse of time since issue of defect memo by the Registry, and inspite of several opportunities by way of hearings from time to time, the appellant assessee in the aforesaid appeals has not removed the defects pointed out through the aforesaid defect memo. Therefore, these appeals are hereby dismissed on account of failure on the part of assessees to remove the defects intimated to the assessee in these appeals. However, the assessee will be at liberty to approach the Income Tax Appellate Tribunal, in accordance with law, for restoration of the appeals after the defects are removed by the appellant assessee. If such request is received in ITAT from the assessee, the same will be , 284 & 285/Lkw/2023 Assessment Year:2010-11, 11-12 & 12-13 3 considered by ITAT in accordance with law having regard to relevant facts and circumstances.

(C) In the result, the appeals are dismissed on account of failure on the part of the assessee to remove the defects.

(Order pronounced in the open court on 28/11/2024)

Recent GST High Court judgments

Search GST case law →