Sh. Ajit Pal Singh, Zirakpur V. A.O Ward-3(1), Chandigiarh

ITA 207/CHANDI/2021

AI Insights

This case involves an appeal by Shri Ajit Pal Singh against the order of the CIT(A), NFAC, Delhi, pertaining to the assessment year 2018-19. The appeal was dismissed by the Income Tax Appellate Tribunal, Chandigarh, due to the assessee's failure to address the defects in the appeal documents as noted by the Registry. Despite multiple notices and reminders, the assessee did not comply, leading to the dismissal of the appeal in limine. The Tribunal's decision emphasizes the importance of procedural compliance in the appellate process.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127687 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 13-03-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 30-08-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ “ए” , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH ी स ु धांश ु ीवा तव, या यक सद य, एवं ी "व#म %संह यादव, लेखा सद य BEFORE: SHRI. SUDHANSHU SRIVASTAVA, JM & SHRI. VIKRAM SINGH YADAV, AM ITA NO. 207/Chd/ 2021 Assessment Year : 2018-19 Shri Ajit Pal Singh # 25, Badal Colony, Near G.S. Memorial School, Zirakpur, Punjab- 140603 The CIT(A) NFAC, Delhi PAN NO: APAPS8512E Appellant Respondent ! " Assessee by : None # ! " Revenue by : Smt. Tarundeep Kaur, Sr. D.R $ % ! & Date of Hearing : 14/03/2023 '()* ! & Date of Pronouncement : 16/03/2023 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the assessee against the order of the Ld. CIT(A), NFAC, Delhi dt. 12/08/2021 pertaining to A.Y. 2018-19. 2. At the outset, it is noted that the Registry has issued a defect notice dt. 02/09/2021 pointing out various defects in the appeal so filed by the assessee. However there is no response filed by the assessee by way of curing any of the defects so pointed out by the Registry. Thereafter, a reminder defect notice was issued on 27/10/2021 again highlighting the various defects in the appeal so filed and the assessee was advised to rectify the defects in the appeal. However, again, there was no compliance on the part of the assessee. Thereafter, the matter was fixed up for hearing and a notice dt. 18/01/2023 was 2 issued to the assessee scheduling hearing for today i.e; 14/03/2023, again there was no compliance, none has appeared on behalf of the assessee nor any adjournment application has been filed. 3. In light of the aforesaid, we are constrained to dismiss the appeal of the assessee in limine. At the same time, the assessee is granted liberty to remove the defects so pointed out by the Registry and seek recall of this order. 4. In the result, appeal of the assessee is dismissed. (Order pronounced in the open Court on 16/03/2023) Sd/- Sd/- स ु धांश ु ीवा तव "व#म %संह यादव (SUDHANSHU SRIVASTAVA) ( VIKRAM SINGH YADAV) या यक सद य / JUDICIAL MEMBER लेखा सद य/ ACCOUNTANT MEMBER AG Date: 16/03/2023 ( + ! , - . - Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. $ / CIT 4. - 0 ग 2 3 & 2 3 456 ग7 DR, ITAT, CHANDIGARH 5. ग 6 8 % Guard File ( + $ By order, 9 # Assistant Registrar