Case Number: ITA 1673/DEL/2019
Appellant: Rakesh Kumar, New Delhi
Respondent: ITO Ward-72(4), New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-02-28
Order Type: Final Tribunal Order
Date of Order: 2020-01-06
Pronounced On: 2020-01-06
The case of Rakesh Kumar vs ITO Ward-72(4), New Delhi (ITA 1673/DEL/2019) revolves around the dismissal of the appellant’s appeal due to defects in the submission. Filed on 28th February 2019, this case pertains to the assessment year 2015-16 and was adjudicated by the Income Tax Appellate Tribunal (ITAT) in New Delhi. The final tribunal order was issued on 6th January 2020, with the judgment pronounced on the same day.
Rakesh Kumar, residing in New Delhi, filed his return of income for the assessment year 2015-16. Aggrieved by the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-21, New Delhi, dated 31.12.2018, Rakesh Kumar appealed to the ITAT. However, the appeal was found defective due to missing grounds of appeal before the CIT(A) and incorrect appeal fee details.
Despite multiple opportunities provided by the ITAT to rectify the defects, Rakesh Kumar failed to comply. The registry issued a Defect Memo on 22.3.2019, and the case was adjourned multiple times (on 06.8.2019 and 25.9.2019) to allow the appellant to address the issues. However, the appellant neither appeared nor filed the necessary documents to rectify the defects.
The ITAT, led by Shri H.S. Sidhu, Judicial Member, examined the appeal on 6th January 2020. The tribunal noted that despite several adjournments and notices, the appellant failed to address the defects. The tribunal concluded that the appellant was not interested in prosecuting the matter or rectifying the defects pointed out by the registry. Consequently, the appeal was dismissed ex-parte due to the unresolved defects.
The tribunal dismissed the appeal of Rakesh Kumar, emphasizing the importance of complying with procedural requirements and rectifying defects in submissions. The tribunal’s final judgment stated:
In the result, the Appeal of the Assessee is dismissed being ‘Defective’. However, in the interest of justice, the appellant is given the liberty to file the requisite Application for recalling this order, as per law, after removing the defects as pointed out by the Registry.
Order pronounced on 06.01.2020.
-Sd/- (H.S. SIDHU) JUDICIAL MEMBER
This case highlights the procedural issues where failure to address defects and non-compliance with procedural requirements can lead to the dismissal of appeals. Similar cases often underline the necessity for thorough documentation and the importance of adhering to procedural norms during the appeal process to avoid dismissal on technical grounds.
Rakesh Kumar vs ITO Ward-72(4), New Delhi (ITA 1673/DEL/2019): Dispute Over Defective Appeal
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