Malathi Seshadri v. The Income-tax Officer (International Taxation), Hyderabad
[Citation -2016-LL-1003-22]
Citation | 2016-LL-1003-22 |
---|---|
Appellant Name | Malathi Seshadri |
Respondent Name | The Income-tax Officer (International Taxation), Hyderabad |
Court | ITAT-Hyderabad |
Relevant Act | Income-tax |
Date of Order | 03/10/2016 |
Assessment Year | 2005-06 |
Judgment | View Judgment |
Keyword Tags | service of notice |
Bot Summary: | In Form-36 the address for service of notice is that of M/s. Sekhar Suresh, C.A. At the time of filing of the appeal several defects in the appeal memo were pointed out and, as per the Rules prescribed, the defects have to be rectified within 10 days. Till date neither the assessee nor his representative rectified the defects. No one has filed their Power of Attorney on behalf of the assessee. Notice sent at the address given in Form-36 was duly acknowledged but today, when the case is called-up for hearing, none appeared on behalf of the assessee. Under these circumstances, we have no other alternative except to dismiss the appeal filed by the assessee as defective as per Rule 9(3)/12 of the Appellate Tribunal Rules, 1963. Even otherwise, in the absence of placing any material to contradict the findings of the CIT(A), we do not find any reason to interfere with the order of the 2 ITA.No. As pronounced in the open Court, the appeal filed by the assessee is dismissed. |