2025 (12) TMI 1691 - AT - Income Tax

Appeal against s.271B penalty dismissed for not filing in prescribed Form 35 and failing to fix registry defects

The dominant issue was whether an appeal against penalty under s. 271B could be entertained despite non-compliance with prescribed filing requirements. ... Penalty levied u/s 271B - Defect in Appeal - registry issued defect memo to the assessee - assessee has not filed Form 35 in the prescribed format with any of the columns filled in - HELD THAT:- None of the defects were removed by the assessee - 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. Appeal of the Assessee is dismissed as defective. Issues: Whether the appeal should be dismissed as defective for failure to cure registry-pointed defects in the prescribed appeal forms and for non-appearance/non-prosecution by the assessee.Analysis: The appeal record shows outstanding registry defects in the prescribed appeal form(s) which remain uncured. The appeal documentation lacks the required entries in the prescribed format and the filing is in an improper running format. There was absence of representation before the Tribunal on listed hearing dates and no adjournment was sought. In these circumstances the appeal was considered defective on procedural grounds and no material compliance was produced to regularize the appeal. The Tribunal granted liberty to seek revival by filing a miscellaneous application upon compliance with the defects.Conclusion: The appeal is dismissed as defective for non-compliance with registry-pointed defects and non-prosecution; liberty granted to move a miscellaneous application for revival upon curing the defects.