SHAURABH GUPTA,BARABANKI vs. ITO-5(5), BARABANKI

ITA 163/LKW/2026Status: DisposedITAT Lucknow18 September 2026AY 2017-182 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no justification to grant further opportunities to the assessee due to the persistent defects and non-appearance. Consequently, the appeal was dismissed as defective.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee. The assessee had been given several opportunities to remove defects in the appeal memo, but failed to do so.

What were the issues?

Whether the appeal should be dismissed due to the assessee's failure to remove defects and appear for the hearing despite multiple opportunities.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW

Before: SHRI KUL BHARAT

PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC) dated 19.12.2025 pertaining to the assessment year 2017-18. 2. At the time of hearing, no one attended the proceedings. It is seen from the record that several opportunities were given to the assessee to remove defect in the appeal memo. Vide order- sheet entry dated 10.06.2026, it is observed that the defect in the appeal is yet to be removed by the assessee. Thereafter, a

The order continues below.

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