2020 (11) TMI 375

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....led by revenue stating the following , "We found that the defect memo was issued by the ITAT registry on 28.06.2018 that the revenue has wrongly filled up the CoI.No.2 in Form 36 and Form 35 is not filed/not filed in duplicate and also statement of facts before CIT(A) was also not filed." "In spite of issuing defect notice, till today no action has been taken by the revenue to rectify the defect as pointed out by the Registry therefore we are of the opinion that the revenue is not interested in prosecuting the appeal by rectifying the defect and accordingly considering the conduct of the revenue in not rectifying the defects in spite of issuing defect notice in June 2018 and we dismiss the grounds of appeal of the revenue.....

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....bunal and therefore, the present date of hearing i.e. 06.11.2020 was known to learned AR of the assessee but in spite of this, he chose not to appear before the Tribunal on this date of hearing and there is no request for adjournment also and therefore, we proceed to decide this MP of the Revenue exparte qua the assessee. 3. In course of hearing, learned DR of the Revenue submitted that the appeal of the Revenue was dismissed by the Tribunal on this basis that the Revenue has not rectified the defects. In this regard, it was his submission that the defect memo issued by the Tribunal on 28.06.2018 was addressed to ACIT, Circle 1(1), Bengaluru but the appellant in the present appeal was ACIT, TDS Circle 1(1), Bengaluru and therefore, the d....

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....er section 201(1) and 201(1A) of the IT Act, 1961 were also submitted before the Tribunal and hence, other defects pointed out by the Registry of the Tribunal were already been rectified. 4. We have considered the submissions of learned DR of the Revenue and we find that the appeal was filed by the Revenue on 04.05.2018 and defect memo was issued by the Tribunal along with first notice for hearing of the appeal being the hearing fixed for 05.09.2018. We also find that this acknowledgment of notice is also addressed to ACIT, Circle 1(1), Bengaluru, issued on 28.06.2018 as per which, date of hearing was fixed on 05.09.2018. As per the order sheet entries in the appeal folder, we find that on 05.09.2018, Smt. Nandini Das, Additional CIT ....