Case Number: ITA 800/DEL/2021
Appellant: Shree Mayor, New Delhi
Respondent: Principal Commissioner of Income Tax (PR. CIT), New Delhi
Assessment Year: 2015-16
Case Filed on: 2021-06-28
Order Type: Final Tribunal Order
Date of Order: 2022-11-21
Pronounced on: 2022-11-21
This case involves Shree Mayor, who filed an appeal against the Principal Commissioner of Income Tax (PR. CIT), New Delhi, challenging the revision proceedings initiated under Section 263 of the Income Tax Act, 1961, for the assessment year 2015-16. The revision proceedings were based on the alleged erroneous and prejudicial assessment order passed by the Assessing Officer (AO).
The appellant raised several grounds of appeal against the order of the PR. CIT:
The case was heard by the Income Tax Appellate Tribunal (ITAT) Delhi Bench “H” with Shri Narendra Kumar Billaiya, Accountant Member, and Shri Kul Bharat, Judicial Member, presiding over the matter. The appellant was not represented by any counsel during the hearing, while the respondent was represented by Shri M. Baranwal, CIT-DR.
At the time of the hearing, no one attended the proceedings on behalf of the assessee. The tribunal noted that on previous occasions, no one had attended the proceedings either. Consequently, the appeal was taken up for hearing in the absence of the assessee.
The learned Departmental Representative (DR) pointed out a discrepancy in the name of the assessee. The impugned order mentioned the name as “Shree Mayor,” whereas the assessment order, which was revised by the PR. CIT, stated the name as “Ms. Shree Kukreja.” Despite the discrepancy in names, the PAN number remained the same (AOTPK9366A). The power of attorney also listed the name as “Shree Mayor.” Due to this discrepancy and the absence of a rectified order, the DR argued for the dismissal of the appeal.
After considering the arguments and the records, the ITAT observed that the appeal could not proceed due to the discrepancy in the name of the assessee and the lack of a rectified order. The tribunal stated that under these circumstances, the appeal could not be entertained and was dismissed. However, the tribunal granted liberty to the assessee to approach the tribunal for recalling the order after rectifying the defect.
The appeal filed by Shree Mayor was dismissed due to the procedural issues related to the discrepancy in the name of the assessee. The tribunal allowed the appellant to seek a recall of the order after correcting the defect.
In conclusion, the ITAT dismissed the appeal filed by Shree Mayor against the PR. CIT, New Delhi, due to a procedural discrepancy in the name of the assessee. The tribunal, however, provided the appellant with the opportunity to rectify the defect and seek a recall of the order. This case highlights the importance of procedural accuracy in tax litigation and the adherence to timelines and documentation requirements.
Order pronounced in the open court on 21/11/2022
Signed:
Narendra Kumar Billaiya, Accountant Member
Kul Bharat, Judicial Member
Assistant Registrar, ITAT, New Delhi
Shree Mayor vs. PR. CIT New Delhi: Revision Proceedings under Section 263 – ITA 800/DEL/2021
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