Ramesh Chander Bedi, New Delhi V. ITO, Ward 69(5), New Delhi

ITA 1707/DEL/2023

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121447 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-07-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 31-05-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1707/Del/2023 Assessment Year: 2017-18 Ramesh Chander Bedi D-504, Plot No.8, Sadbhavna Apartments, Dwarka, New Delhi-110075 PAN No.ADHPB2703R Vs ITO Ward- 69 (5) New Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Om Prakash, SR DR Date of hearing: 06/07/2023 Date of Pronouncement: 06/07/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the dated 31.03.2023 pertaining to A.Y.2017-18. 2. The grievance of the assessee read as under :- 1. Order is bad in law in and facts of the case 2. Because the addition in taxable income on a account of cash deposit in bank bad in law and facts of the case. 2 3. That no reasonable opportunity was given to assessee to explain the case. Total tax effect 15,73,894.00 3. None appeared on behalf of the assessee inspite of notice. On perusal of the record we find that the appeal is defective and the defect has been pointed out by registry at the time of filing of the appeal. The defect has not been removed hence this appeal is dismissed as defective. 4. However, the assessee is given liberty to approach the Tribunal for the restoration of the appeal after removing the defect. 5. In the result, the appeal filed by the assessee dismissed. 6. Decision announced in the open court on 06.07.2023. Sd/- Sd/- [ASTHA CHANDRA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .07.2023 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi