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Judgment
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)-12 [in short, the “CIT(A)”], Delhi’s order dated 26.08.2020 passed in order no. 147/19-20, involving proceedings under section 271D of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.
Case called twice. None appears at the assessee’s/appellant behest. He is accordingly proceeded ex-parte. We make it clear that this is the seventh hearing in the case wherein the assessee has even failed to remove all the defects in filing of the instant appeal as per the notice issued to him wayback on 07.03.2025.
Faced with this situation, we deem it appropriate to dismiss the assessee’s instant appeal as a “defective” one with liberty to file a fresh appeal with the very cause of action as per law; if so advised subject to a rider that the delay in institution thereon as on date shall stand condoned.
All other remaining issues between the parties are kept open.
This assessee’s appeal is dismissed in above terms.