What did the Tribunal hold?

The Tribunal held that the appeal was defective and time-barred, and despite multiple opportunities, the defects were not rectified. Therefore, the appeal was dismissed in limine.

The assessee filed an appeal against the order of the CIT(A). A defect notice was issued, but the defects were not cured, and no affidavit for condonation of delay was filed. The appeal was time-barred by 20 days.

What were the issues?

The primary issue was whether the appeal filed by the assessee was maintainable due to being time-barred and defective.

Madhusudan Concrete Blocks Pvt… vs I.T.O., Ward - 12(4) | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “SMC” BENCH,

Hearing: 23/06/2026Pronounced: 23/06/2026

आदेश / O R D E R Per George Mathan, JM: This is an appeal filed by the assessee against the order of the ADDL/JCIT(A)-1, CHENNAI [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-4/10048/2020-21 dated 25.08.2025. 2. None represented on behalf of the assessee and Shri Nicholus Murmu, Addl. CIT, Sr. DR represented on behalf of the revenue.

This appeal has been filed on 20.11.2025. Defect notice was issued but defects were not cured. The appeal is time barred by 20

ITA 525/Kol/2026 days, affidavit in support of condonation of delay has not been filed. The appeal has been posted for hearing on multiple times still no attempt was made to rectify the defects. Consequently, the appeal filed by the assessee is dismissed in limine as defective. 4. In the result, the appeal of the assessee stands dismissed.

Order pronounced in the open court on 23/06/2026.

Sd/- (GEORGE MATHAN) न्यधनयक सदस्य / JUDICIAL MEMBER Kolkata, Dated: 23/06/2026 RS

आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. संबंधित आयकर आयुक्त / Concerned CIT 4. आयकर आयुक्त(अपील) / The CIT(A)- 5. ववभागीय प्रतततनधि, आयकर अपीलीय अधिकरण,/ DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file.

BY ORDER,

Asstt. Registrar, ITAT, Kolkata

MADHUSUDAN CONCRETE BLOCKS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 12(4), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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