The case number ITA 704/DEL/2019 involves the appellant, Bhupinder Singh from New Delhi, and the respondent, ITO, Ward-22(1), New Delhi. This case pertains to the assessment year 2012-13 and was filed on January 31, 2019. The order type is a Final Tribunal Order, with the date of the order and the date it was pronounced being October 25, 2022.
Bhupinder Singh, the appellant, filed an appeal against the order dated October 26, 2018, passed by the learned Commissioner of Income-tax (Appeals)-42, New Delhi. The case relates to the assessment year 2012-13, and the appeal was directed against the order issued under Section 147 read with Section 143(3) of the Income Tax Act, 1961.
The appellant raised the following grounds of appeal:
The case was taken up for hearing on October 25, 2022. However, no one attended the proceedings on behalf of the appellant, Bhupinder Singh. It was noted that despite various notices issued by the Registry, there was no response from the appellant. The notices sent by speed post were returned with the remark “no such person.” Additionally, the appellant did not provide any new address for correspondence.
The Registry reported the following defects in the filing of the appeal:
The appellant failed to remove these defects despite the Tribunal’s directives.
Given the appellant’s failure to address the defects and the non-cooperation in attending the proceedings, the Tribunal decided to dismiss the appeal. The decision was based on the following points:
The Tribunal, comprising Shri Kul Bharat (Judicial Member) and Dr. B.R.R. Kumar (Accountant Member), pronounced the order in the open court on October 25, 2022, dismissing the appeal.
The case of Bhupinder Singh vs. ITO Ward-22(1), New Delhi, underscores the importance of adhering to procedural requirements and timely responses in legal proceedings. The dismissal of the appeal due to defects in filing highlights the need for meticulous attention to detail and compliance with the Tribunal’s directives.
This case serves as a reminder to taxpayers and their representatives to ensure that all necessary documentation is complete and accurate when filing appeals. Additionally, it emphasizes the importance of maintaining open communication with the Tribunal and promptly addressing any issues or defects identified during the appeal process.
Overall, the decision in this case reflects the Tribunal’s commitment to upholding procedural integrity and ensuring that appeals are processed in an orderly and efficient manner. It also highlights the consequences of non-compliance and the importance of active participation in the legal process.
Bhupinder Singh vs ITO Ward-22(1), New Delhi: Appeal Dismissed Due to Defects for AY 2012-13
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