The case ITA 1584/DEL/2020 was filed by Katt Special Machines Pvt Ltd, New Delhi against ITO WARD – 14(2), New Delhi concerning the assessment year 2008-09. The appeal arises out of the order passed by the Commissioner of Income Tax (Appeals) [CIT(A)]-5, New Delhi, which confirmed several disallowances and additions made by the Assessing Officer (AO) in the assessment order dated 30/11/2010.
The appellant, Katt Special Machines Pvt Ltd, faced several disallowances and additions under various sections of the Income Tax Act, 1961, including sections 37 and 68. The appellant’s return of income for the assessment year 2008-09 declared an income of Rs. 31,51,730/-, which was revised to Rs. 66,93,300/- by the AO in the assessment order. The appellant’s appeal was initially dismissed by the CIT(A) on 01/06/2012, with the AO computing the revised income at Rs. 62,79,840/- on 07/03/2016.
The appellant raised several grounds of appeal, including:
The tribunal, comprising Shri Anil Chaturvedi (Accountant Member) and Shri Anubhav Sharma (Judicial Member), noted that the appellant did not appear for the hearing, and the notice sent to the registered address was returned unserved. Furthermore, there was a delay of 132 days in filing the appeal, and the appellant did not cure the defect by filing a delay condonation petition or providing a revised address.
Given these circumstances, the tribunal deemed it fit to dismiss the appeal as not maintainable due to the unresolved defect.
In light of the foregoing, the appeal under ITA No. 1584/DEL/2020 was dismissed as defective. This order was pronounced in the open court on 18/11/2022.
This order was pronounced in the open court on 18/11/2022, in the presence of representatives of both sides.
Signed:
(ANUBHAV SHARMA)
JUDICIAL MEMBER
(ANIL CHATURVEDI)
ACCOUNTANT MEMBER
Dated: 18 November, 2022
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