2017 (8) TMI 1617

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..... by the assessee is directed against the order passed by the CIT(A)-41, Mumbai, dated 11.07.2016, which in itself arises from the assessment framed by the A.O u/s 143(3) r.w.s 147 of the Income Tax Act, 1961 (in short 'the Act'), dated 09.03.2015. 2. That as the assessee in his appeal filed on 13.10.2016 had failed to file the 'Grounds of appeal' in 'Form No. 36', in triplicate, therefore, a defe .....

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..... however failed to rectify the same till date. 5. We thus in the backdrop of the aforesaid state of affairs are thus persuaded to observe that the 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 re .....

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