ITAT dismisses Appeal after Assessee Fails to rectify Filing Defects Despite Multiple Notices [Read Order]

The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) dismissed the appeal after the assessee failed to rectify filing defects despite receiving multiple notices.

Gautam Keshavrao Lohe,appellant-assessee,filed an appeal on 23.04.2024 against the revision order dated 19.02.2024, issued by the Principal Commissioner of Income Tax ( PCIT ), Vadodara-1. The appeal pertained to an assessment order passed under Section 143(3) of the Act, for the Assessment Year 2018-19.

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The Registry identified defects in the date of communication of the order being appealed. A first reminder was sent on 20.06.2024, requesting the assessee to correct these defects, but there was no response. A second reminder followed on 31.07.2024, yet the assessee still did not address the issue.

Consequently, the case was listed for hearing on 23.09.2024. During this hearing, the Co-ordinate Bench noted that the defects identified by the Registry had not been rectified. The Bench directed the assessee to provide an explanation as to why the appeal should not be dismissed as non-maintainable for failing to address the defects. The hearing was adjourned to 26.09.2024.

Subsequent hearings were scheduled on 26.09.2024 and 30.10.2024, but the assessee failed to rectify the defects or appear before the tribunal. The case was finally listed for hearing on 03.12.2024, with notices sent via Registered Post with Acknowledgment Due ( RPAD ) to ensure proper communication. Despite this, neither the assessee nor an authorized representative appeared. Additionally, no Vakalatnama or authorization was filed on behalf of the assessee to represent the case.

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The repeated absence of the assessee and failure to comply with procedural requirements indicated a lack of interest in pursuing the appeal. The defects highlighted by the Registry remained unresolved, and no steps were taken by the assessee to address the reminders or comply with the tribunal's directions. This inaction left the appeal in a non-maintainable state.

The two member bench comprising T.R.Senthil Kumar ( Judicial Member ) and Makarand V.Mahadeokar ( Accountant Member ) noted the assessee’s continued non-compliance and lack of response, suggesting the matter could not proceed further due to the assessee’s failure to rectify the identified issues or participate in the appeal process.

In short,the appeal filed by the assessee was dismissed.

To Read the full text of the Order CLICK HERE

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