Appeal Dismissed Due to Fee Non-Payment & Lack of Evidence

The Tribunal dismissed the appeal filed by the assessee for non-payment of the requisite fee and failure to rectify the defect despite claiming indigent status for fee exemption. The judgment emphasized the need for active participation in assessment proceedings and the requirement of substantial evidence to support claims made during appeals.

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Issues:
1. Non-payment of requisite fee for filing appeal.
2. Escapement of income and assessment proceedings.
3. Ex-parte order by CIT(A) due to non-appearance of the assessee.
4. Claim of being an indigent person for exemption from fee payment.

Issue 1: Non-payment of requisite fee for filing appeal

The appeal was filed by the assessee against the order of the Commissioner of Income Tax (Appeals) without paying the required fee. The Registry identified this as a defect appeal due to the absence of the challan showing the fee payment. The assessee, in an affidavit, claimed inability to pay the fee as per Income Tax Rules, stating reliance on financial support from his son and requesting exemption as an indigent person.

Issue 2: Escapement of income and assessment proceedings

The Assessing Officer received information regarding the assessee's undisclosed investments leading to the reopening of the assessment under section 148 of the Income Tax Act. Despite multiple opportunities, the assessee did not participate actively in the assessment proceedings, resulting in an assessment completed under section 144 of the Act.

Issue 3: Ex-parte order by CIT(A) due to non-appearance of the assessee

The assessee filed an appeal before the Commissioner of Income Tax (Appeals) but failed to appear for numerous scheduled hearings. Consequently, an ex-parte order was passed by the CIT(A) on 26.09.2019 due to the consistent non-appearance of the assessee.

Issue 4: Claim of being an indigent person for exemption from fee payment

The assessee's representative argued that the assessee should be considered an indigent person due to financial dependency on his son, requesting exemption from fee payment. However, the Tribunal found the assessee's claim unsubstantiated as no evidence, such as bank statements or proof of residence, was provided to support the indigent status. Consequently, the request for exemption was rejected, and the appeal was dismissed for failing to rectify the defect in fee payment.

In conclusion, the Tribunal dismissed the appeal filed by the assessee due to non-rectification of the fee payment defect, rejecting the claim of being an indigent person for exemption. The judgment highlighted the importance of active participation in assessment proceedings and the necessity of providing substantial evidence to support claims made during the appeal process.

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