Maruthi Constructions Vs ITO (ITAT Hyderabad)
Summary: The Hyderabad Bench of the Income Tax Appellate Tribunal dismissed the appeal filed by Maruthi Constructions for Assessment Year 2017-18 against the order dated 20 June 2024 of CIT(A)-NFAC, Delhi. The Tribunal found that the appeal was presented 145 days late and that the memorandum and grounds of appeal were neither signed nor verified.
The assessee did not appear at the hearing on 8 April 2025 despite notices sent by registered post with acknowledgement due and to the email address mentioned in Form 36. The Registry had also issued notices requiring the assessee to remedy the defects in the appeal papers.
The Tribunal referred to section 253 read with Rule 47 of the Income-tax Rules, 1962, and the verification requirements mentioned in section 140 of the Income-tax Act, 1961. It observed that the assessee had not signed or verified the memorandum of appeal and grounds.
Despite the delay of 145 days, the assessee filed no application or affidavit seeking condonation and explaining the delay. The defects relating to signature and verification were also left unrectified notwithstanding the Registry’s notices.
Holding the appeal invalid, barred by limitation and not maintainable, the Tribunal dismissed it in limine without examining the underlying tax dispute on merits. The order was pronounced in open court on 9 April 2025.
FULL TEXT OF THE JUDGMENT/ORDER OF ITAT HYDERABAD
This appeal filed by the assessee is directed against the order dated 20/06/2024 of the learned CIT (A)-NFAC Delhi, for the A.Y.2017-18.
2. None appeared on behalf of the assessee when the appeal was called for hearing, despite the notices issued to the assessee through RPAD as well as on the Email ID given in Form-36. Further, it transpires from the record that this appeal is filed belatedly and there is a delay of 145 days in filing the present appeal. The assessee has also not signed and verified the memorandum of the appeal in Form-36 as well as grounds of appeal. Therefore, the appeal has not been made in the manner as prescribed u/s 253 r.w. rule 47 of I.T. Rules, 1962. The registry has issued the notices to the assessee pointing out for removal of defects of not signing/verification of the memorandum of appeal as required under rule 47 r.w.s. 140 of the I.T. Act, 1961. Since there is a delay of 145 days in filing the present appeal and despite the defect notices issued to the assessee, the assessee has neither filed any application/affidavit for condonation of delay explaining the cause of delay, nor removed the defect of non-signing and verification of the memorandum of appeal in Form-36. Accordingly, the present appeal of the assessee is found to be invalid and liable to be dismissed in limine being barred by limitation as well as unsigned and unverified appeal. We order accordingly.
3. In the result, appeal of the assessee is dismissed being not maintainable.
Order pronounced in the Open Court on 9th April, 2025.
