VINOD,KHURJA vs. ITO, WARD-3(3), BULANDSHAHR

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI

BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA No. 5753Del/2019 Assessment Year: 2010-11

Vinod S/o Shri Umrao Vs. ITO, Ward-3(3), Singh C/o Shri Jai Kishan, Bullandshahr Adv. 86, Nai Basti, Khurja (UP): Pin: 203131 PAN :APRPV7453C (Appellant) (Respondent)

Appellant by N o n e Respondent by Shri D.K. Srivastava, Sr. DR

Date of hearing 29.03.2023 Date of pronouncement 31.03.2023

ORDER This is an appeal by the assessee against order dated 23.03.2019

of learned Commissioner of Income-Tax (Appeals), Ghaziabad

pertaining to assessment year 2010-11.

by the assessee:

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i) The appeal is time barred by seven days; & ii) Appeal is not filed in proper form.

17.10.2019 requiring the assessee to remove the defects, till date,

defects have not been removed.

copy of the assessment order enclosed to the Memorandum of Appeal

is incomplete. Therefore, vide order dated 13.07.2022, the Bench had

directed the assessee to remove the defect. However, till date, the

assessee has not filed a complete set of assessment order.

assessee was present nor there is any application seeking adjournment.

These facts clearly reveal the casual and negligent approach of the

assessee. Despite lapse of more than two years, since, the assessee has

not removed the defects, the appeal, being a defective appeal, cannot

be admitted for adjudication on merits. Accordingly, I treat the appeal

as defective and dismiss it in limine without admitting the appeal for

adjudication. However, liberty is granted to the assessee to seek

restoration of the appeal after removing the defects in the appeal.

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