Court :
ITAT New Delhi
Brief :
This appeal is filed by the assessee against the order of the ld. CIT (Appeals) Rewari, dated 14th December, 2016 wherein the appeal of the assessee was dismissed.
Citation :
ITA. No. 1386/Del/2017
INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “E”: NEW DELHI
BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER
A N D
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
(Through Video Conferencing)
ITA. No. 1386/Del/2017
(Assessment Year: 2013-14)
M/s. New Haryana Filling
Station,
VPO Maheshwari,
Dharuhera, Rewari, HR.
PAN: AAFFN7896L
(Appellant)
Vs.
ITO,
Rewari.
(Respondent)
Assessee by : N o n e;
Revenue by: Ms. Aman Preet, Sr. D.R.;
Date of Hearing 21/12/2020
Date of pronouncement 21 /12/2020
O R D E R
PER PRASHANT MAHARISHI, A. M.
1. This appeal is filed by the assessee against the order of the ld. CIT (Appeals) Rewari, dated 14th December, 2016 wherein the appeal of the assessee was dismissed.
2. Before us assessee has filed Form No. 36. However, it did not file the Grounds of Appeal. In the column at Form No. 36 assessee has stated to ‘give one more opportunity of hearing’. That is not the ground of the appeal.As the assessee has not raised any grounds of appeal, we are not in a position to entertain this appeal. This is apparent from the fact that beforethe ld. CIT (Appeals) the assessee has taken detailed and correct ground of appeal. However, before us it has not taken any ground of appeal. In view of this the appeal filed by the assessee is found to be defective in absence of ground of appeal, hence dismissed. However, before parting, we give libertyto the assessee that in case it is aggrieved with the order of the ld. CIT (Appeals) and there are reasonable grounds of appeal, assessee may cure this defect by filing the proper grounds of appeal in the Miscellaneous application for restoring its appeal.
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