NAVATHARANGINI MAHILA PODUPU PARASPARA SAHAKARA PARIMITHA SAMITHI,WARANGAL V. ITO, WARD-2, WARANGAL

ITA 991/HYD/2024

AI Insights

The case involves an appeal by Navatharangini Mahila Podupu Paraspara Sahakara Parimitha Samithi against an order from the CIT (A)-NFAC Delhi for the assessment year 2017-18. The appeal was dismissed due to procedural errors in the filing process, including an unsigned and unverified appeal form and incorrect date entries related to the impugned order and its communication. Despite multiple notices and a defect memo issued to the assessee, no rectification or response was provided, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 26933 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961, I.T. Rules, 1962
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

" ITA No 991 of 2024 Navatharangini Mahila Podupu Paraspara Sahakara Parimitha Samithi Page 1 of 3 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.991/Hyd/2024 (िनधाŊरण वषŊ/Assessment Year: 2017-18) Navatharangini Mahila Podupu Paraspara Sahakara Parimitha Samithi, Warangal PAN:AAOPN2238H Vs. Income Tax Officer Ward-2 Warangal (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: N O N E राज̾ व Ȫारा/Revenue by:: Shri Srinath Sadanala, DR सुनवाई की तारीख/Date of hearing: 02/01/2025 घोषणा की तारीख/Pronouncement: 02/01/2025 आदेश/ORDER Per Vijay Pal Rao, Vice President This appeal by the assessee is directed against the order dated, 30/12/2023 of the learned CIT (A)-NFAC Delhi, relating to A.Y.2017-18. 2. None appeared on behalf of the assessee despite the notices issued on 17/10/2024 and 13/12/2024. ITA No 991 of 2024 Navatharangini Mahila Podupu Paraspara Sahakara Parimitha Samithi Page 2 of 3 3. We have heard the learned DR and carefully perused the relevant record. It transpires from the record that the assessee has e-filed the present appeal, however, Memo Appeal in Form 36 uploaded is unsigned and unverified. As per Rule 47 of I.T. Rules, 1962, an appeal before the Tribunal shall be made in Form 36 along with grounds of appeal and the form of verification appended thereto shall be signed by the person specified in Sub- Rule (3) of 45 i.e. i) the person who is authorized to verify the return of income u/s 140 of the I.T. Act, 1961 as applicable to the assessee. For ready reference, we quote Rule 47 of I.T. Rules, 1962 as under: “47. (1) An appeal under sub-section (1) or sub- section (2) of section 253 to the Appellate Tribunal shall be made in Form No.36, and where the appeal is made by the assessee, the form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed by the person specified in sub-rule (3) of Rule 45. (2) A memorandum of cross objections under sub- section (4) of section 253 to the Appellate Tribunal shall be made in Form No.36A and where the memorandum of cross-objection is made by the assessee, the form of memorandum of cross objections, the grounds of cross-objections and the form of verification appended thereto shall be signed by the person specified in sub-rule (3) of Rule (45)”. 3.1 Therefore, the present appeal filed by the assessee electronically is not in accordance with Rule 47 of the I.T. Rules, 1962 and therefore, is not a valid appeal. Further, in Form 36, the assessee has shown the date of impugned order as 17/12/2019, ITA No 991 of 2024 Navatharangini Mahila Podupu Paraspara Sahakara Parimitha Samithi Page 3 of 3 whereas the impugned order of the learned CIT (A) is dated 30/12/2023 and the communication of the same is also stated in Form 36 on 13/08/2024. Thus, there is a mistake in Form No.36 regarding the details of the impugned order and the date of communication. The defect memo was issued to the assessee for rectification of the mistake. However, there was no response to the defect memo and notices issued to the assessee. Accordingly, the appeal of the assessee is treated as invalid appeal and stands dismissed in limine. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in the Open Court on the conclusion of the hearing i.e. on 2nd January, 2025. Sd/- Sd/- (MANJUNATHA, G) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE-PRESIDENT Hyderabad, dated 2nd January, 2025 Vinodan/sps Copy to: S.No Addresses 1 Navatharangini Mahila Podupu Paraspara Sahakara Parimitha Samithi, 18-744/27-A Besides ICDS Dwarakapet Road, Narsampet, Warangal 508132 2 Income Tax Officer Ward 2 Warangal 3 Pr. CIT - Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order "