Shri Ravendra Pratap Singh, Bhopal V. The CIT NRFAC, Delhi

ITA 235/Ind/2023

AI Insights

This case involves an appeal by Ravendra Pratap Singh against an order from the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre, Delhi, concerning the assessment year 2018-19. The appeal was dismissed by the Income Tax Appellate Tribunal, Indore Bench, due to the absence of proper signatures and verification on the appeal documents, and a significant delay in filing the appeal. The tribunal noted that the assessee did not respond to multiple notices, which further complicated the proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130530 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-09-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 12-06-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

Page 1 of 2 आयकर अपील य अ धकरण, इंदौर यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.235/Ind/2023 (Assessment Year:2018-19) Ravendra Pratap Singh G-11 Parvat Shikhar Complex Kailash Nagar Bairagarh Bhopal Vs. ADIT, NFAC, Delhi (Appellant / Assessee) (Revenue) PAN: CBKPS 1715 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 25.09.2023 Date of Pronouncement 25.09.2023 O R D E R PER VIJAY PAL RAO, JM: This appeal by the Assessee is directed against order dated 20.03.2023 of Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi for A.Y.2018-19. 2. None has appeared on behalf of the assessee despite the notices issued through registered RPAD as well as e-mail on the e-mail ID given in from 36. Further it transpired from the record that there is a delay of 25 days in filing the present appeal. The application for condonation of delay and form No.36 has not been signed by the assessee. The memo of appeal is neither signed nor verified by the assessee therefore, this appeal is not a valid appeal. The assessee is also not responding to the notices issued. 3. Accordingly in the facts and circumstance of the case when the memo of ITA No.235/Ind/2023 Ravendra Pratap Singh Page 2 of 2 Page 2 of 2 appeal is neither signed nor verified by the assesse then the present appeal of the assesse is not a valid appeal and liable to be dismissed in limine. Hence, the present appeal is dismissed being invalid appeal. 4. In the result, the appeal filed by the assesse is dismissed. Order is pronounced in Open Court on conclusion of hearing on 25/ 09/2023 Sd/- sd/- (B.M. BIYANI) (VIJAY PAL RAO) Accountant Member Judicial Member Indore, 25.09.2023 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore