New Haryana Filling Station, Rewari ITO, Rewari

Last updated: 24 December 2020

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The Income Tax Appellate Tribunal (ITAT) Delhi Bench has dismissed an appeal filed by M/s. New Haryana Filling Station against the ITO, Rewari. The appeal was dismissed because the assessee failed to provide any grounds of appeal in their filing, rendering it defective. Although the assessee had presented grounds before the lower authority, none were submitted to the ITAT. The tribunal has granted the assessee liberty to refile their appeal by filing a miscellaneous application with proper grounds, should they be aggrieved by the CIT(Appeals) order.

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.

To know more in details find the attacment file

FAQ :

The appeal was dismissed by the ITAT Delhi Bench because the assessee failed to file any grounds of appeal, making the submission defective.

No, the assessee did not raise any grounds of appeal before the ITAT. They only requested an additional opportunity for a hearing.

Yes, the judgement notes that the assessee had taken detailed and correct grounds of appeal before the learned CIT (Appeals).

Yes, the ITAT has given the assessee liberty to cure the defect by filing a miscellaneous application with proper grounds of appeal if they are aggrieved by the order of the CIT (Appeals).