Gautam Keshavrao Lohe Vs PCIT (ITAT Ahmedabad)
In the case of Gautam Keshavrao Lohe vs Principal Commissioner of Income Tax (PCIT), the appeal was filed challenging the revision order passed by the PCIT concerning the assessment order for the assessment year 2018-19. The appeal, submitted on April 23, 2024, encountered procedural issues related to the defect in the date of communication of the order. Despite multiple reminders from the Registry, the appellant failed to rectify these defects. The first reminder was sent on June 20, 2024, and the second on July 31, 2024, but there was no response from the appellant. Consequently, the case was listed for hearing on September 23, 2024, where the ITAT Bench pointed out that the defects had still not been addressed.
The appeal hearing was further adjourned several times, including on September 26, 2024, October 30, 2024, and December 3, 2024, but the appellant failed to attend any of the hearings. Furthermore, there was no vakalatnama or authorization from the appellant for any representative to appear on their behalf. This lack of response and non-compliance with the necessary procedural requirements led the ITAT Bench to conclude that the appellant was not interested in pursuing the appeal. As a result, the appeal was dismissed in limine, meaning it was rejected at the initial stage without a detailed examination of the merits due to procedural non-compliance.
