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Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI
Before: SHRI NARENDRA KUMAR BILLAIYA & SHRI ANUBHAV SHARMA
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.