PSA NITROGEN LIMITED LTD.,NEW DELHI V. CIT APPEALS, NEW DELHI

ITA 5959/DEL/2024

AI Insights

The case involves M/S PSA Nitrogen Ltd., the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) sustaining a penalty under section 271B of the Income Tax Act for the assessment year 2018-19. The appeal was initially heard on 16.07.2025 but was adjourned due to a technical glitch. Subsequent hearings saw no appearance or adjournment request from the Assessee, leading to the dismissal of the appeal on procedural grounds. The tribunal highlighted the Assessee's failure to comply with procedural requirements, specifically the non-submission of a properly filled Form 35 and the use of a running format for Form 36.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781030 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 23-12-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARIJIT CHAKRABORTY

Judgement Text

"ITA No.5959/Del/2024 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5959/Del/2024 िनधा रणवष /Assessment Year:2018-19 M/S PSA NITROGEN LTD., E-438, GK 2, New Delhi. PAN No.AAACP0953G बनाम Vs. COMMISSIONER OF INCOME TAX (APPEALS), Room No.317-A & 317-B, Drum Shaped Building, I.P. Estate, New Delhi. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by None Revenue by Shri Arijit Chakraborty, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 14.10.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 24.10.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 23.10.2024 for the AY 2018-19 in sustaining the penalty levied u/s 271B of the Act. 2. When the appeal was fixed for hearing on 16.07.2025 Counsel for the Assessee Devesh Kumar Malan appeared and the Bench adjourned the appeal on 02.09.2025 due to technical glitch in the system. When the appeal was listed on 02.09.2025 none appeared on Printed from counselvise.com ITA No.5959/Del/2024 2 behalf of the assessee nor any adjournment was moved. Later on the appeal was taken up for hearing today i.e. 14.10.2025 and nobody appeared on behalf of the assessee nor any adjournment was moved. It is observed from the record that the registry issued defect memo to the assessee dated 24.12.2024 pointed out the following defect to be cured: Printed from counselvise.com ITA No.5959/Del/2024 3 3. We observed that so far none of the defects were removed by the assessee. The assessee has not filed Form 35 in the prescribed format with any of the columns filled in. The Form 36 filed by the assessee is in a running format. Thus, since assessee has not coming forward to remove the defects. The appeal is dismissed with liberty to the assessee to file miscellaneous application for revival of appeal once the defects pointed out by the registry is complied with. 4. In the result, appeal of the Assessee is dismissed as defective. Order pronounced in the open court on 24.10.2025 Sd/- Sd/- (AVDHESH KUMAR MISHRA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24.10.2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "