METRO STONE CRUSHER PRIVATE LIMITED, HARYANA V. ITO, NEW DELHI

ITA 2682/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7795 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 19-03-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 21-09-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No.2682/Del/2023 [Assessment Year : 2016-17] Metro Stone Crusher Private Ltd., Baganwala Zone, Khanak Tosham, Bhiwani, Haryana-127021. PAN-AAFCM4794H vs ITO, New Delhi-110002. APPELLANT RESPONDENT Appellant by None Respondent by Shri Anuj Garg, Sr. DR Date of Hearing 20.03.2024 Date of Pronouncement 18.04.2024 ORDER PER KUL BHARAT, JM The present appeal filed by the assessee is directed against the order passed by Ld. CIT(A), National Faceless Appeal Centre (“NFAC”), New Delhi dated 24.07.2023 for the assessment year 2016-17. 2. At the time of hearing, no one attended the proceedings on behalf of the assessee. It is seen from the records that no one attended the proceedings since 22.01.2024. Further, it is noticed that Registry has recorded a defect that the appeal memo is not signed by the assessee despite issuance of notice in this regard. 3. We have heard Ld. Sr. DR for the Revenue and perused the material available on record. We find that appeal memo is not signed by the assessee. Therefore, we dismiss the appeal of the assessee being defective. However, the assessee would be at liberty to file appropriate application for restoration of the appeal. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 18 th April, 2024. Sd/- Sd/- (PRADIP KUMAR KEDIA) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI