https://www.taxtmi.com/caselaws?id=283674 The commentary explains that an appeal before the ITAT may be treated as unadmitted where notice is returned undelivered, the appellant does not appear, and a notified filing defect remains uncured. It notes that short payment of Tribunal fee, when not rectified after intimation, can justify non-admission, especially where there is no request for adjournment or communication from the assessee. The discussion refers to the Tribunal's inherent and Rule 19 powers and to the approach in Multiplan India (P.) Ltd. as the basis for dismissing the appeal as not admitted. en-us Wed, 04 Nov 2015 00:00:00 +0530 Thu, 14 Nov 2024 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283674 The commentary explains that an appeal before the ITAT may be treated as unadmitted where notice is returned undelivered, the appellant does not appear, and a notified filing defect remains uncured. It notes that short payment of Tribunal fee, when not rectified after intimation, can justify non-admission, especially where there is no request for adjournment or communication from the assessee. The discussion refers to the Tribunal's inherent and Rule 19 powers and to the approach in Multiplan India (P.) Ltd. as the basis for dismissing the appeal as not admitted. Case-Laws Income Tax Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283674