Case Number: ITA 656/DEL/2021
Appellant: VMS Events Private Limited, Delhi
Respondent: ADCIT, CPC, Bangaluru
Assessment Year: 2012-13
Case Filed On: 2021-06-04
Order Type: Final Tribunal Order
Date of Order: 2022-11-16
Pronounced On: 2022-11-16
This article provides a detailed analysis of the case ITA No. 656/DEL/2021, where VMS Events Private Limited, Delhi, filed an appeal against the ADCIT, CPC, Bangaluru, concerning the assessment year 2012-13. The appeal was dismissed due to the appellant’s failure to raise grounds of appeal.
VMS Events Private Limited, based in Shahdara, Delhi, had filed an appeal against the order of the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 28.02.2021. The appellant was dissatisfied with the assessment order for the year 2012-13.
The primary issue in this case was the appellant’s failure to submit the grounds of appeal, which is a critical requirement for the appeal process. Without these grounds, the appeal could not be adequately addressed.
During the hearing on 16.11.2022, no one appeared on behalf of the appellant, VMS Events Private Limited. This absence further complicated the proceedings as no arguments or clarifications were provided from the appellant’s side.
The respondent, represented by Shri Pramod Kumar, Sr. DR, pointed out that the appellant had not filed any grounds of appeal. This omission was a significant procedural defect that warranted the dismissal of the appeal.
The tribunal, comprising Sh. N.K. BILLAIYA, Accountant Member, and Sh. KUL BHARAT, Judicial Member, reviewed the case. Upon examination, they found merit in the respondent’s contention. The absence of filed grounds of appeal was a procedural defect that rendered the appeal defective.
Income Tax Appellate Tribunal, Delhi Bench ‘H’, New Delhi
Before: Sh. N.K. BILLAIYA, Accountant Member & Sh. KUL BHARAT, Judicial Member
Order:
This appeal filed by the assessee for the assessment year 2012-13 is directed against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 28.02.2021. At the time of hearing, no one attended the proceedings on behalf of the assessee. Therefore, the appeal of the assessee is taken up for hearing in the absence of the assessee and is being disposed off on the basis of material available on record.
At the outset, Ld. Sr. DR pointed out that the assessee has not filed any grounds of appeal. We have heard Ld. Sr. DR and perused the material available on record. We find merit in the contention of Ld. Sr. DR as it is transpired from the records that the assessee has failed to raise grounds of appeal. Therefore, in the absence of any grounds of appeal, the appeal of the assessee is defective and hence, deserves to be dismissed on this basis alone. We therefore, dismissed the appeal filed by the assessee being defective. However, liberty is granted to the assessee to approach the Tribunal for restoration of appeal if the defect is removed/rectified.
Final Judgment:
In the result, the appeal of the assessee is dismissed.
Order Pronounced and Signed in Open Court on 16th November 2022.
Signed:
Sh. KUL BHARAT, Judicial Member
Sh. N.K. BILLAIYA, Accountant Member
Date: 16th November 2022
VMS Events Private Limited, Delhi vs. ADCIT, CPC, Bangaluru: Appeal Dismissal 2022
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