Vinod vs ITO, Bulandshahr: Appeal Dismissed Due to Defective Appeal for AY 2010-11

Vinod vs ITO, Bulandshahr: Appeal Dismissed Due to Defective Appeal for AY 2010-11

Case Number: ITA 5753/DEL/2019

Appellant: Vinod, Khurja

Respondent: ITO, Ward-3(3), Bulandshahr

Assessment Year: 2010-11

Case Filed on: 2019-07-01

Order Type: Final Tribunal Order

Date of Order: 2023-03-31

Pronounced on: 2023-03-31

Introduction

This appeal by Vinod, Khurja, pertains to the assessment year 2010-11. The case involves the appellant’s challenge against the order dated 23.03.2019 passed by the Commissioner of Income-Tax (Appeals), Ghaziabad. The appeal was heard and decided by the Income Tax Appellate Tribunal (ITAT), Delhi Bench, on 31st March 2023.

Background

The appellant, Vinod, filed an appeal against the order of the CIT(A), Ghaziabad, for the assessment year 2010-11. The appeal was filed on 1st July 2019. However, the Registry of the ITAT notified two defects in the appeal:

1. The appeal was time-barred by seven days.
2. The appeal was not filed in the proper form.

Additionally, the Bench found that the copy of the assessment order enclosed with the Memorandum of Appeal was incomplete. The appellant was directed to remove these defects by a notice issued on 17th October 2019 and a subsequent order dated 13th July 2022. Despite these notifications, the appellant did not address the defects.

Grounds of Appeal

The primary grounds of appeal were as follows:

1. The CIT(A) erred in sustaining the addition made towards unexplained income.
2. The order appealed against was bad in law and violated the principles of natural justice.
3. The appellant reserved the right to raise additional grounds at the time of hearing.

Tribunal Proceedings

The appeal was called for hearing on 29th March 2023. However, neither the appellant nor any representative was present, and no application for adjournment was submitted. These circumstances indicated a casual and negligent approach by the appellant.

Findings and Conclusion

The ITAT observed that more than two years had passed since the initial notification of defects, yet the appellant had not taken any steps to rectify them. Given the appellant’s failure to comply with procedural requirements, the ITAT determined that the appeal could not be admitted for adjudication on merits. The Bench concluded that the appeal was defective and dismissed it in limine without admitting it for adjudication.

Final Judgment

The ITAT dismissed the appeal due to the appellant’s failure to address the notified defects. However, the Tribunal granted the appellant liberty to seek restoration of the appeal upon removing the defects.

Order

In the result, the appeal is dismissed.

Order pronounced in the open court on 31st March 2023.

Sd/-
[SAKTIJIT DEY]
JUDICIAL MEMBER

Copy forwarded to:

1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR

Asst. Registrar, ITAT, New Delhi

Vinod vs ITO, Bulandshahr: Appeal Dismissed Due to Defective Appeal for AY 2010-11