Arun Dev Builders Ltd, New Delhi V. ITO, Ward-3(2), New Delhi

ITA 8613/DEL/2019

AI Insights

The case involves Arun Dev Builders Ltd., the appellant, against the Income-tax Officer, Ward 3(2), New Delhi, the respondent. The appeal was brought before the Income Tax Appellate Tribunal Delhi Bench 'A' after the CIT(A) dismissed the assessee's appeal. The Tribunal noted the repeated absence of the assessee's representative and the absence of signatures on the appeal documents, which are required to validate the appeal. Consequently, the Tribunal dismissed the appeal but allowed the possibility of restoration upon correction of the noted deficiencies.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112579 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-09-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 03-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA No. 8613/del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 8613 /DEL/2019 A.Y. 2015-16 Arun Dev Builders Ltd., F-1211, Chitranjan Park, New Delhi-110019. PAN- DELAI6027E Vs Income-tax Officer, Ward 3(2), New Delhi APPELLANT RESPONDENT Assessee represented by None Department represented by Shri Kanv Bali, Sr. DR Date of hearing 04.09.2023 Date of pronouncement 06.09.2023 O R D E R PER ANUBHAV SHARMA, JM: Heard. As the case was called up for hearing, none appeared for the assessee and the record shows that notices have been repeatedly issued to the assessee but none appears. Learned CIT(A) had dismissed the appeal of assessee, which has been challenged before this Tribunal. However, the grounds of appeal, as filed in form 36, do not bear signatures of any person, authorized to file the appeal on behalf of the assessee company. Consequently, the appeal is dismissed in default, with the 2 ITA No. 8613/del/2019 liberty to the assessee to get the appeal restored on necessary compliance and removing the defect. Order pronounced in open court on 06.09.2023. Sd/- Sd/- (NARENDRA KUMAR BILLAIYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI