Lachi Raju Indukuri v. Income-tax Officer, Ward 11(5) Hyderabad
[Citation -2019-LL-0924-1]
| Citation | 2019-LL-0924-1 |
|---|---|
| Appellant Name | Lachi Raju Indukuri |
| Respondent Name | Income-tax Officer, Ward 11(5) Hyderabad |
| Court | ITAT-Hyderabad |
| Relevant Act | Income-tax |
| Date of Order | 24/09/2019 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Keyword Tags | defective appeal • service of notice • non-rectification of defects |
| Bot Summary: | On scrutiny of the same, the registry has noticed the following defects in the appeal: 1. Name of the assessee misspelt in Assessment order and demand notice u/s 156 to be rectified. A defect notice was issued to the assessee which was sent to the assessee by speed post. The notice was returned unserved with the postal remarks Addressee left, returned to sender. Since the assessee has not communicated the change of address and has also not rectified the mistakes, even though the notice was given about the defect memo by affixing the same in the notice board and also publishing the same in the Website of the ITAT, we are of the opinion that the assessee is perhaps not interested to pursue the appeal. The appeal is dismissed as not maintainable for non- rectification of the defects pointed out by the registry. In the result, appeal filed by the assessee is dismissed. |