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Income Tax Appellate Tribunal, DELHI BENCH : SMC : DELHI
Before: SHRI KUL BHARAT
ORDER This appeal by the assessee pertaining to Assessment Year 2015-16 is filed against the order of the ld.CIT(A), Haldwani, dated 17.05.2018.
At the time of hearing, no one attended the proceedings. It is seen from the records that the appeal was recalled vide order dated 12th July, 2023 in MA No.149/Del/2019. Thereafter, the appeal was fixed for hearing on various dates. However, no one attended the proceedings. Even today, no one attended the proceedings. Further, it is seen that vide entry dated 17th August, 2018, the Assistant Registrar, ITAT, had listed out certain defects. The defects so listed are reproduced as under:-
“1. Appeal Fee is short by Rs.9000 2 Grounds of Appeal before ITAT not filed. 3 Assessment Order u/s. 143(3) not filed. 4 Grounds of Appeal before CIT(A) not filed.
5. Col. No. 11 is wrongly filled. 6 Respondent name wrongly filled in.. 7 One original/certified copy of original order of CIT(A) not filed. 8 Tribunal Appeal Fee filed in wrong Head / Category. Fee should be filed in ’Self Assessment Tax (300)’ - 'Others' Category.”
It is seen from the record that the aforesaid defects have not been rectified. The assessee is not attending the proceedings. Since the assessee has not removed the defects, the present appeal deserves to be dismissed being defective.
In the result, the appeal of the assessee is dismissed.