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Judgment
PER C.N. PRASAD, J.M.
This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 23.10.2024 for the AY 2018-19 in sustaining the penalty levied u/s 271B of the Act.
When the appeal was fixed for hearing on 16.07.2025 Counsel for the Assessee Devesh Kumar Malan appeared and the Bench adjourned the appeal on 02.09.2025 due to technical glitch in the system. When the appeal was listed on 02.09.2025 none appeared on behalf of the assessee nor any adjournment was moved. Later on the appeal was taken up for hearing today i.e. 14.10.2025 and nobody appeared on behalf of the assessee nor any adjournment was moved. It is observed from the record that the registry issued defect memo to the assessee dated 24.12.2024 pointed out the following defect to be cured:
We observed that so far none of the defects were removed by the assessee. The assessee has not filed Form 35 in the prescribed format with any of the columns filled in. The Form 36 filed by the assessee is in a running format. Thus, since assessee has not coming forward to remove the defects. The appeal is dismissed with liberty to the assessee to file miscellaneous application for revival of appeal once the defects pointed out by the registry is complied with.
In the result, appeal of the Assessee is dismissed as defective.