ARUN DEV BUILDERS LTD,NEW DELHI vs. ITO, WARD-3(2), NEW DELHI

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ITA 8613/DEL/2019Status: DisposedITAT Delhi06 September 2023AY 2015-16Bench: SHRI NARENDRA KUMAR BILLAIYA (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that no one appeared for the assessee and the grounds of appeal were not properly signed. Therefore, the appeal was dismissed in default.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed. The assessee then filed an appeal before the ITAT. However, the grounds of appeal filed with the ITAT were not signed by an authorized person.

What were the issues?

The primary issue was the lack of proper authorization and signatures on the grounds of appeal filed before the Tribunal, leading to dismissal in default.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI NARENDRA KUMAR BILLAIYA & SHRI ANUBHAV SHARMA

For Respondent: Shri Kanv Bali, Sr. DR
Hearing: 04.09.2023Pronounced: 06.09.2023

O R D E R PER ANUBHAV SHARMA, JM:

Heard. As the case was called up for hearing, none appeared for the assessee and the record shows that notices have been repeatedly issued to the assessee but none appears. Learned CIT(A) had dismissed the appeal of assessee, which has been challenged before this Tribunal. However, the grounds of appeal, as filed in form 36, do not bear signatures of any person, authorized to file the appeal on behalf of the assessee company. Consequently, the appeal is dismissed in default, with the liberty to the assessee to get the appeal restored on necessary compliance and removing the defect.

Order pronounced in open court on 06.09.2023.

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