Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1863 - AT - Income TaxEx-parte appeal - Non prosecution of appeal by assessee - non removal of defects - HELD THAT:- This appeal was fixed for hearing on 12.04.2018 and notice of hearing was sent to assessee’s address provided by assessee in form no. 36 and hence, the service of notice is presumed. In spite of this, none appeared on behalf of the assessee on the appointed date of hearing i.e. 12.04.2018 and therefore, the appeal of the assessee was heard ex-parte qua the assessee. This is also noted that along with the notice for hearing, defect memo was also issued to the assessee as per which it was pointed out that there are several defects being a. Appeal fee not filed in minor head 300 b. Assessment order is not legible c. Form 35 not filed in duplicate The assessee has not removed these defects also. Under these facts, hold that the appeal of the assessee is not maintainable and by respectfully following the Tribunal order rendered in the case of CIT Vs. Multiplan India Ltd [1991 (5) TMI 120 - ITAT DELHI-D] the appeal of the assessee is dismissed.
|