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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI SAKTIJIT DEY
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.
The Registry has notified the following two defects in the appeal by the assessee:
i) The appeal is time barred by seven days; & ii) Appeal is not filed in proper form.
Despite the fact that a notice was issued as early as on 17.10.2019 requiring the assessee to remove the defects, till date, defects have not been removed.
Besides the aforesaid defects, the Bench had further found that 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.
Today, when the appeal was called out for hearing, neither the 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.