Amita Gupta Vs National e-Assessment Centre

Parties Involved

Facts Summary

The appeals were filed by the assessee, Amita Gupta, against the orders dated 12.04.2024 of the National Faceless Appeal Centre/Commissioner of Income Tax (Appeals), New Delhi, arising out of assessment orders dated 16.12.2019 and 30.04.2021 passed under section 143(3) for Assessment Years 2017-18 and 2018-19 under section 143(3) read with section 144B of the Income Tax Act, 1961. The Registry pointed out that these appeals were defective as the order of the ld. CIT(A) was not certified and the grounds of appeal filed by the assessee before the Tribunal were not signed by the assessee. The assessee was called absent in both cases.…

Legal Issues

• 1. Whether the appeals filed by the assessee are defective due to non-certification of the order of the ld. CIT(A) and unsigned grounds of appeal.

Judgment Outcome

Decided in favour of Revenue.

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