2022 (7) TMI 1499 - AT - Income Tax

Maintainability of appeal as the memorandum of appeal did not contain any of the grounds - HELD THAT - The co-ordinate Bench specifically noted that form no. 36 filed by assessee did not contain any grounds either at serial no. 10 of form no. 36 or any other annexure attached to it. Therefore no grounds of appeal are filed by assessee along with both the appeals. Assessee has also not made available any other address to the Registry at which notices can be served to it. In view of the above facts, in absence of grounds of appeal filed by the assessee and continued non-appearance by assessee, both these appeals are dismissed as not maintainable. However, Assessee granted liberty to make an appropriate application for recall of this order if assessee submits the grounds of appeal as well as its proper address. Appeals of assessee are dismissed.

Summary

Issues involved:
Non-appearance of appellant, failure to file grounds of appeal, dismissal of appeals for non-maintainability.

Analysis:
The Appellate Tribunal in Mumbai dealt with two appeals for the assessment years 2010-11 and 2011-12 filed by the assessee. Despite multiple listings of the appeals since October 2020, the appellant failed to appear on several occasions, with the counsel only making an adjournment request once on 6th July 2021. Subsequently, there were five instances where no one represented the assessee. The notice of hearing sent by registered post also returned unserved due to an untraceable address.

The Tribunal observed that the form filed by the assessee did not include any grounds of appeal, rendering the appeals deficient. Additionally, the assessee did not provide an alternative address for serving notices. Consequently, due to the absence of grounds of appeal and the continuous non-appearance of the assessee, both appeals were dismissed as not maintainable. However, the assessee was given the opportunity to apply for a recall of the order upon submission of grounds of appeal and a valid address.

In conclusion, the Tribunal dismissed both appeals of the assessee due to the failure to file grounds of appeal and the repeated non-appearance. The order was pronounced in open court on 4th July 2022.