The case ITA No. 1629/DEL/2021 concerns an appeal filed by Lal Babu Singh against the order of the Principal Commissioner of Income-tax (PCIT), Delhi-20, for the assessment year 2016-17. This appeal was addressed to the Income Tax Appellate Tribunal, Delhi Bench ‘SMC’.
The appeal was filed under section 119(2)(b) of the Income Tax Act, 1961. During the proceedings, no representative for Lal Babu Singh attended, despite notice being served. The tribunal noted that the appeal was not maintainable as it did not fall under the categories listed under section 253 of the Act, which delineates the orders appealable before the tribunal.
The tribunal, presided over by Shri Kul Bharat, Judicial Member, dismissed the appeal as not maintainable. The grounds raised were consequently dismissed, and no further examination of the issues was conducted.
The dismissal emphasizes the importance of understanding the statutory provisions regarding the maintainability of appeals within the framework of the Income Tax Act. This case serves as a cautionary tale for taxpayers about the necessity of ensuring that their appeals fall within the scope of orders specified as appealable under the Act to avoid dismissal on procedural grounds.
The order was pronounced openly in court on February 21, 2023, highlighting the tribunal’s commitment to transparency in its proceedings.
Lal Babu Singh vs. PCIT Delhi-20: Appeal Dismissal for AY 2016-2017
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