What did the Tribunal hold?

The Tribunal observed that the assessee was not interested in pursuing the appeal due to the persistent defects and non-appearance. Therefore, the appeal was treated as defective and dismissed.

The assessee-society filed an appeal before the ITAT. However, the appeal form and grounds of appeal were not signed by the assessee. Despite being notified of these defects, the assessee failed to rectify them and did not appear for multiple hearings.

What were the issues?

Whether an appeal can be dismissed for non-compliance with procedural requirements and lack of representation by the appellant. The issue pertains to the maintainability of an appeal when the appellant fails to rectify defects and appear for hearings.

The Z689 Durgi Primary… vs ITO | s.250 | ITAT Visakhapatnam 2026

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI RAVISH SOOD, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

PER OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER: This appeal is filed by the Assessee against order of Learned Commissioner of Income-Tax (Appeals) (hereinafter in short “Ld.CIT(A)”) dated 29.12.2026 passed under section 250 of Income Tax Act, 1961 (hereinafter in short “the Act”) for the A.Y. 2019-20.

From the above appeal filed by the appellant-society, it is noticed that, Form No. 36 r.w. Rule 47(1) was not signed by the appellant and the grounds of appeal also was not signed by the appellant- society. These defects were intimated to the assessee-society. Even then these defects were not removed by the appellant. The case was posted for hearing on 07.04.2026, 20.05.2026, 29.06.2026 1

ITA 823/VIZ/2025 THE Z689 DURGI PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED and finally on 07.07.2026. On 07.07.2026 also none represented for the assessee and there is no letter seeking adjournment. In view of the same the appeal is treated as defective and we observe that the appellant is not interested in pursuing the appeal. Hence the appeal of the appellant-society is dismissed.

In the result, appeal filed by the Assessee is dismissed.

Order pronounced in the open court on 10th July, 2026. Sd/- Sd/- RAVISH SOOD OMKARESHWAR CHIDARA JUDICIAL MEMBER ACCOUNTANT MEMBER Visakhapatnam Dated: 10.07.2026 Giridhar, Sr.PS

ITA 823/VIZ/2025 THE Z689 DURGI PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED Copy to: THE Z689 DURGI PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED, 1-65, DURGI POST AND VILLAGE, 1 GUNTUR DISTRICT, MACHERLA-522612, ANDHRA PRADESH

ITO, INCOME TAX OFFICE, 12-9-22/A, 1ST FLOOR, 2 PRAKASH NAGAR, NARASARAOPET-522601, ANDHRA PRADESH

3 THE PCIT / CIT, 4 THE D.R., ITAT, VISAKHAPATNAM BENCH 5 GUARD FILE

THE Z689 DURGI PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED,GUNTUR vs. ITO, NARASARAOPET

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