VIJAY NAGAR,UJJAIN vs. ITO, UJJAIN

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ITA 217/IND/2025Status: DisposedITAT Indore17 April 2026AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal memo was seriously defective and non-maintainable as it was not signed by the assessee. Consequently, the appeal could not be adjudicated on its merits.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which arose from an assessment order passed u/s 147 r.w.s. 143(3) of the Income-tax Act, 1961. The appeal memo was not signed by the assessee, and a defect memo was issued by the registry, to which the assessee did not respond.

What were the issues?

Maintainability of appeal due to unsigned appeal memo and non-response to defect memo.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 13.04.2026Pronounced: 17.04.2026

आदेश/ O R D E R

Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first-appeal bearing DIN & Order No. ITBA/APL/S/250/2024-25/1071611381(1) dated 27.12.2024 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-5, Mumbai [“CIT(A)”], which in turn arises out of assessment-order dated 17.12.2019 passed by ITO-1(1), Ujjain u/s 147 r.w.s. 143(3) of Income-tax Act, 1961 [“the Act”], for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal on the grounds as mentioned in Form No. 36 (Appeal Memo).

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Vijay Nagar ITA No. 217/Ind/2025 - AY 2012-13

2.

None appeared on behalf of assessee/appellant when the case is

called for hearing nor any application for adjournment is filed despite

several opportunities already given. Therefore, this appeal is being disposed

of ex-parte to assessee after considering the documents available in case file

and hearing Ld. DR for revenue/respondent.

3.

On perusal of case file, it is observed that the Form No. 36 (Appeal

Memo) filed by assessee is not signed by assessee/appellant, either

physically or digitally. A defect memo was duly issued by the Registry

bringing this infirmity to the notice of the assessee, however, the assessee

has chosen not to respond to the same. In view of this, the present appeal is

found to be seriously defective and non-maintainable. Accordingly, this

appeal is dismissed in limine and no adjudication on merits is called for. The

assessee is, however, at liberty to file a fresh appeal before this Tribunal or,

if so advised, to move a Miscellaneous Application u/s 254(2) of the Act read

with Proviso to Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963,

for recall of this order.

4.

Resultantly, this appeal is dismissed.

Order pronounced in open court on 17/04/2026

Sd/- Sd/-

(PARESH M JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER

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Vijay Nagar ITA No. 217/Ind/2025 - AY 2012-13

Indore

िदनांक/Dated : 17/04/2026

Patel/Sr. PS

Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore

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