2017 (8) TMI 1617 - AT - Income Tax

Rectification of mistake - assessee chose not to put up an appearance - assessee despite having been intimated way back about the defect in the Memorandum of appeal , however failed to rectify the same till date - HELD THAT - Assessee who had failed to rectify the defect in the Memorandum of appeal despite lapse of substantial time period, can safely be held to be not interested in prosecuting his appeal. We are of the considered view that as the assessee had failed to rectify the defect in the Memorandum of appeal , therefore, the same can safely be characterized as an incomplete and invalid appeal, which thus cannot be proceeded with. We thus in the light of the aforesaid facts dismiss the appeal of the assessee in limine.

Summary

Issues involved: Failure to file 'Grounds of appeal' in 'Form No. 36'; Non-appearance of assessee during appeal hearing; Failure to rectify defects in 'Memorandum of appeal'.

In this judgment by the Appellate Tribunal ITAT Mumbai, the appeal was filed by the assessee against the order passed by the CIT(A)-41, Mumbai, arising from the assessment framed by the A.O. The issue arose as the assessee failed to file the 'Grounds of appeal' in 'Form No. 36' in triplicate, leading to a defect memo being issued. Despite being given time to rectify the defect, the assessee did not comply, resulting in a lack of proper grounds for the appeal.

During the scheduled hearing of the appeal, neither the assessee nor their representative appeared, nor was a request for adjournment filed. The Tribunal adjourned the hearing to a later date after issuing a notice to the assessee. However, even on the rescheduled date, the assessee did not appear, indicating a lack of interest in prosecuting the appeal. It was noted that the assessee had ample time to rectify the defect in the 'Memorandum of appeal' but failed to do so, further indicating disinterest in pursuing the case.

Considering the repeated non-appearance of the assessee and failure to rectify the defects in the appeal documents, the Tribunal concluded that the appeal was incomplete and invalid. As a result, the Tribunal dismissed the appeal of the assessee in limine, emphasizing the importance of complying with procedural requirements and actively participating in the appeal process to ensure a fair hearing.