ITAT dismisses Appeal as Defective due to Continuous Absence by assessee during Appellate Proceedings [Read Order]

The Income Tax Appellate Tribunal (ITAT) Delhi bench dismissed appeal filed by assessee as defective due to continuous  absence by assessee during appellate proceedings.

The assessee  Geetu Kamra filed the appeal against the order of  Commissioner of Income Tax Appeal (CIT(A)).

Assessee in his appeal challenged the assessment order passed by the AO .Hence he substantiated that the order barred by limitation and violative of the provision contained section 153 of the Income Tax Act, 1961.  Moreover, without providing proper opportunity to assessee  AO passed the order.

During the proceedings no one attended the proceedings on behalf of the assessee. The Tribunal order sheet entry had directed the defect notice on account of the fact that Form No.36 was signed by the Authorized Representative of the assessee and not by the assessee

The  assessee was directed to remove the defects. However  the assessee did not remove the defect. The bench observed that the  notices sent by the Registry through speed post have been returned back unserved by the Postal Authority with remark “no such person”.

It was also observed that assessee has not provided any current address to the Registry where notices of hearing could be served.

Therefore, the two member bench of the tribunal comprising Kul Bharat (Judicial Member) dismissed the appeal as defect due to continuous  absence by assessee during appellate proceedings.

Om Prakash, appeared for the revenue before the tribunal

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates