Electronics Service & Training Centre, Ramnagar V. DCIT(Exemption) Circle, Haldwani

ITA 5398/DEL/2018

AI Insights

The case involves an appeal by the Electronics Service & Training Centre against the order of the CIT(A), Haldwani, for the Assessment Year 2015-16. The appeal was initially recalled but faced multiple defects related to documentation and procedural compliance, which were not rectified by the assessee. Despite several opportunities, the assessee failed to attend the hearings or correct the defects, leading the tribunal to dismiss the appeal on procedural grounds without delving into the substantive issues of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115861 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 17-09-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 15-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.5398/Del/2018 Assessment Year: 2015-16 Electronics Service & Training Centre, Village & Post Kaniya, Ramnagar, Nainital, Uttarakhand – 244715 PAN: AABFE7528E Vs DCIT (Exemption), Circle Haldwani. (Appellant) (Respondent) Assessee by : None Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 18.09.2023 Date of Pronouncement : 18.09.2023 ORDER This appeal by the assessee pertaining to Assessment Year 2015-16 is filed against the order of the ld.CIT(A), Haldwani, dated 17.05.2018. 2. At the time of hearing, no one attended the proceedings. It is seen from the records that the appeal was recalled vide order dated 12 th July, 2023 in MA No.149/Del/2019. Thereafter, the appeal was fixed for hearing on various dates. However, no one attended the proceedings. Even today, no one attended the proceedings. Further, it is seen that vide entry dated 17 th August, 2018, the ITA No.5398/Del/2018 2 Assistant Registrar, ITAT, had listed out certain defects. The defects so listed are reproduced as under:- “1. Appeal Fee is short by Rs.9000 2 Grounds of Appeal before ITAT not filed. 3 Assessment Order u/s. 143(3) not filed. 4 Grounds of Appeal before CIT(A) not filed. 5. Col. No. 11 is wrongly filled. 6 Respondent name wrongly filled in.. 7 One original/certified copy of original order of CIT(A) not filed. 8 Tribunal Appeal Fee filed in wrong Head / Category. Fee should be filed in ’Self Assessment Tax (300)’ - 'Others' Category.” 3. It is seen from the record that the aforesaid defects have not been rectified. The assessee is not attending the proceedings. Since the assessee has not removed the defects, the present appeal deserves to be dismissed being defective. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 18.09.2023. Sd/- (KUL BHARAT) JUDICIAL MEMBER Dated: 18 th September, 2023. dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi