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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
ORDER Per:Anikesh Banerjee, J.M.: The instant of appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [in brevity the ‘CIT (A)’] order passed u/s 250of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2017-18.The impugned order was emanated from the order of ITO (TDS) Amritsar,[in brevity the AO] order passed u/s 154 of the Act.
2. The assessee has raised the following grounds:
“1. THAT THE REFUND ON ACCOUNT OF TDS WAS NOT ALLOWED WHICH THOUGH GETS REFLECTED IN FORM 26AS .AUDITED BALANCE SHEET AND ALSO CLAIMED IN THE RETURN WHICH IS A MISTAKE APPARENT FROM THE RECORD WHICH NEEDED RECTIFICATION U/S 154 OF THE ACT.
THAT THE DENIAL OF RECTIFICATION REQUEST WAS ABSOLUTELY ILLEGAL, UNJUST AND BAD IN LAW AND THE REFUND MAY KINDLY BE ALLOWED AFTER GIVING DUE EFFECT TO THE RECTIFICATION.
3. THAT THE APPELLANT CRAVES LEAVE TO ADD, AMEND, ALTER, MODIFY, DELETE ALL OR ANY OF THE GROUNDS OF APPEAL BEFORE / AT THE TIME OF HEARING OF THE APPEAL”
When the appeal was called for hearing, none was present on behalf of the assessee nor any adjournment petition was filed. From the Registry we found that the appeal is itself defective for non-filing of the assessment order and rectification order passed u/s 154 or any Act, as claimed by the assessee. We proceed to dispose of the matter on ex parte qua for the assessee after hearing the ld. DR.
We considered the record which was filed by the assessee before the ITAT Amritsar Bench. The Registry already mentioned that the said appeal is defective as because there is absence of the assessment order. Despite several dates were fixed but the assessee has not taken any initiative to rectify the defect of the appeal filed before the ITAT, Amritsar Bench. Accordingly, under these circumstances, it appears that the assessee is not interested to proceed the appeal further, as the assessee has not removed the defects which was informed by the Registry. We order that the appeal is liable to be dismissed as defective.
In the result, the appeal bearing is dismissed.