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Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI
Before: SHRI M. BALAGANESH & SHRI ANUBHAV SHARMA
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2011-12, arises out of the order of the Commissioner of Income Tax (Appeals), Faridabad [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. 124/2014-15 dated 25.02.2019 against the order of assessment passed u/s 143(3) of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 31.03.2014 by the Assessing Officer, ITO, Ward-2(1), Faridabad (hereinafter referred to as ‘ld. AO’).
At the outset, we find the appeal was filed by the assessee for A.Y. 2011-12 before us on 10.05.2019 with certain defects. The registry had issued the defect notice to the assessee on 10.05.2019 itself. The said defect is not yet rectified by the assessee by filing the requisite documents that were called for in the defect notice. This appeal has been listed for hearing on 24.5.2022, 30.8.2022, 8.12.2022, 6.3.2023, 16.5.2023, 3.8.2023 and on 30.10.2023 i.e. today. Notice of hearing was duly issued to the assessee at the registered address mentioned in Form 36 but on none of these occasions, there was any representation from the side of the assessee nor any adjournment request has been filed. Since sufficient opportunities were given to the assessee and the assessee had not even taken the minimum effort of even rectifying the defects, we do not deem it fit to wait for the presence of assessee. Since the defects are not removed by the assessee, the appeal of the assessee for the A.Y. 2011- 12 is hereby dismissed as defective.
In the result, the appeal of the assessee is dismissed as defective.
Order pronounced in the open court on 31/10/2023.