Vinod, Khurja V. ITO, Ward-3(3), Bulandshahr

ITA 5753/DEL/2019

AI Insights

The case involves an appeal by the assessee, Vinod, against the order of the Commissioner of Income-Tax (Appeals), Ghaziabad for the assessment year 2010-11. The appeal was found to be defective on several grounds, including being time-barred and not in the correct form. Additionally, the copy of the assessment order provided was incomplete. Despite multiple notices to rectify these issues, the assessee failed to comply. Consequently, the tribunal dismissed the appeal without considering it on merits, granting only the liberty to seek restoration post rectification of the defects.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300777 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 28-03-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 30-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA No. 5753Del/2019 Assessment Year: 2010-11 Vinod S/o Shri Umrao Singh C/o Shri Jai Kishan, Adv. 86, Nai Basti, Khurja (UP): Pin: 203131 Vs. ITO, Ward-3(3), Bullandshahr PAN :APRPV7453C (Appellant) (Respondent) ORDER This is an appeal by the assessee against order dated 23.03.2019 of learned Commissioner of Income-Tax (Appeals), Ghaziabad pertaining to assessment year 2010-11. 2. The Registry has notified the following two defects in the appeal by the assessee: Appellant by N o n e Respondent by Shri D.K. Srivastava, Sr. DR Date of hearing 29.03.2023 Date of pronouncement 31.03.2023 2 ITA No.5753/Del./2019 i) The appeal is time barred by seven days; & ii) Appeal is not filed in proper form. 3. Despite the fact that a notice was issued as early as on 17.10.2019 requiring the assessee to remove the defects, till date, defects have not been removed. 4. Besides the aforesaid defects, the Bench had further found that copy of the assessment order enclosed to the Memorandum of Appeal is incomplete. Therefore, vide order dated 13.07.2022, the Bench had directed the assessee to remove the defect. However, till date, the assessee has not filed a complete set of assessment order. 5. Today, when the appeal was called out for hearing, neither the assessee was present nor there is any application seeking adjournment. These facts clearly reveal the casual and negligent approach of the assessee. Despite lapse of more than two years, since, the assessee has not removed the defects, the appeal, being a defective appeal, cannot be admitted for adjudication on merits. Accordingly, I treat the appeal as defective and dismiss it in limine without admitting the appeal for adjudication. However, liberty is granted to the assessee to seek restoration of the appeal after removing the defects in the appeal. 3 ITA No.5753/Del./2019 6. In the result, the appeal is dismissed. Order pronounced in the open court on 31 st March, 2023. Sd/- (SAKTIJIT DEY) JUDICIAL MEMBER Dated: 31 st March, 2023. Mohan Lal Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi