Case Law Details
Geetu Kamra Vs ITO (ITAT Delhi)
Introduction: In a recent order of the Income Tax Appellate Tribunal (ITAT) in Delhi, the appeal filed by an assessee named Geetu Kamra for the assessment year 2017-18 was dismissed as defective. The grounds for dismissal were her persistent absence from the proceedings and non-compliance with the Tribunal’s directives.
Analysis: The appeal was initially lodged against the order of the Ld. CIT(A), National faceless Appeal Centre (“NFAC”), Delhi dated 30.08.2022. The assessee raised multiple grounds of appeal, including issues relating to the assessment order, procedural aspects of the assessment, and various points relating to the additions made by the assessing officer.
Despite these detailed grounds, the appeal was dismissed without being heard on the merits. From the order’s text, it is evident that the assessee, or her representative, failed to attend the proceedings. Additionally, notices sent by the Registry via speed post were returned unserved with the note “no such person”, indicating issues with the provided address.
Conclusion: This case underscores the importance of procedural compliance in the legal process. It shows that failure to follow court or tribunal directives, in this case, the consistent non-attendance of proceedings and non-compliance with the removal of defects, can lead to the dismissal of an appeal. Thus, while the substantial issues raised in the appeal could potentially have been valid, the non-compliance with procedural aspects led to an unfavorable outcome for the assessee.
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