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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.
Held
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.
Key Issues
Maintainability of appeal due to unsigned appeal memo and non-response to defect memo.
Sections Cited
147, 143(3), 254(2)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, INDORE BENCH, INDORE
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
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.
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.
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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