Case Number: ITA 1141/DEL/2020
Appellant: Anita Garg, New Delhi
Respondent: ACIT Circle-32(1), New Delhi
Assessment Year: 2011-12
Result: 2011-12
Case Filed On: 2020-03-20
Order Type: Final Tribunal Order
Date of Order: 2022-04-28
Pronounced On: 2022-04-28
This case involves Anita Garg from New Delhi appealing against the order of the Assistant Commissioner of Income Tax (ACIT) Circle-32(1), New Delhi, for the assessment year 2011-12. The appeal was ultimately dismissed by the Income Tax Appellate Tribunal (ITAT) due to multiple procedural defects and non-prosecution.
The appellant, Anita Garg, filed an appeal against the order dated 28.03.2019 passed by the Commissioner of Income Tax (Appeals) – 35, New Delhi, for the assessment year 2011-12. The main issue was related to an addition made under Section 68 of the Income Tax Act, 1961.
Despite being served notice by Speed Post, the appellant did not appear for the hearing nor did she move any adjournment application. Additionally, several procedural defects were noted in the appeal filed by the appellant:
The ITAT bench, comprising Judicial Member Shri Challa Nagendra Prasad, noted the above-mentioned defects and the appellant’s failure to rectify them despite being served notice. Consequently, the appeal was dismissed in limine due to non-prosecution and failure to rectify the procedural defects.
In conclusion, the appeal filed by Anita Garg against the ACIT Circle-32(1), New Delhi, for the assessment year 2011-12, was dismissed by the ITAT due to multiple procedural defects and non-prosecution. This case underscores the importance of adhering to procedural requirements and actively prosecuting an appeal to avoid dismissal.
Anita Garg, New Delhi vs. ACIT Circle-32(1), New Delhi – ITA 1141/DEL/2020: Assessment Year 2011-12
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform