Case Law Details
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.
The case serves as a reminder of the importance of adhering to procedural requirements in legal proceedings, as failure to address defects or attend hearings can result in the dismissal of an appeal.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is filed by the Assessee as against the Revision order dated 19.02.2024 passed by the Principal Commissioner of Income Tax, Vadodara-1 arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19.
2. This appeal is filed by the assessee on 23-04-2024. The Registry has notified that there is some defect in date of communication of the order appeal. Therefore by first reminder dated 20-06-2024 requesting to rectify the defect, there was no response. Second reminder issued on 31-07-2024, however assessee failed to rectify the defect. Therefore the case was listed for hearing on 23-09-2024, the Co-ordinate Bench passed the following order-sheet entry:
“There are some defects pointed out by the Registry vide order sheet entry dated 25.04.2024 and the same has been again communicated with the assessee vide reminders dated 20.06.2024 and 31.07.2024. However, the defects notified by the Registry are not yet rectified. The assessee is, therefore, directed to come up and explain as to why the appeal should not be dismissed as non-maintainable for not rectifying the defects notified to it by the Registry in the filing of the appeal. Adjourned to 26.09.2024.”
3. It is thereafter the case was listed for hearing on 26-09-2024, 30-10-2024 and finally today 03-12-2024 after issuing notice of RPAD. However none appeared on behalf of the We further find that there is no Vakalat or Authorization given to any Representative to represent the appeal. This clearly shows that the assessee is not interested in pursuing the appeal further or rectifying the defects pointed out by the Registry.
4. Thus the appeal filed by the assessee is dismissed as in limine.
Order pronounced in the open court on 04-12-2024
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