What did the Tribunal hold?

The Tribunal dismissed the appeal in limine on the ground of limitation. The assessee was granted liberty to seek restoration if sufficient cause for the delay could be shown.

The assessee filed an appeal with the ITAT which was found to be time-barred by 2892 days. The assessee did not submit any application for condonation of the delay.

What were the issues?

The primary issue was whether the appeal filed by the assessee was within the prescribed time limit. The Tribunal considered the delay in filing the appeal.

U.P Apex Export Co-Operative… vs Asstt. Commissioner of Income… | s.253(3) | ITAT Lucknow 2026

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

I.T.A. No.847/LKW/2025 Assessment Year:2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.847/LKW/2025 Assessment Year:2013-14 U.P. Apex Export Co-operative Vs. ASST. Commissioner of Income Marketing Association Ltd., Tax-1(1)(1) 59/45 1st Floor, Birhana Road, Aayakar Bhawan, 16/69, Civil Lines, Kanpur-208001. Kanpur-208001. PAN:AAAJU0038Q (Appellant) (Respondent) Appellant by None Respondent by Shri R. R. N. Shukla, Addl. CIT (D.R.) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.847/LKW/2025 has been filed by the assessee for assessment year 2013-14 against impugned appellate order dated 28.07.2025 [Appeal No.CIT(A)-II/10139/ACIT-1/16-17] of Commissioner of Income Tax (Appeals) – II, Kanpur [“CIT(A)” for short].

(B) In this appeal, filed by the assessee, Registry of Income Tax Appellate Tribunal has communicated that the appeal is time barred by 2892 days. The assessee has also not submitted any application for condonation of delay. Therefore, this appeal is dismissed in limine on limitation ground, without going into merit. (b.1) By way of abundant caution, it is clarified that the assessee will be at liberty to approach the Income Tax Appellate Tribunal, in accordance with law, with the request for restoration of this appeal and decision of

I.T.A. No.847/LKW/2025 Assessment Year:2013-14 2 the appeal on merit, if the assessee satisfies Income Tax Appellate Tribunal that there was “sufficient cause” for not filing the appeal within the time prescribed u/s 253(3) of the Act. (C) In the result, the appeals are dismissed being barred by limitation. (Order pronounced in the open court on 10/04/2026)

Sd/. Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated: 10/04/2026 Vijay Pal Singh, (Sr. PS) Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T.,

U.P APEX EXPORT CO-OPERATIVE MARKETING ,KANPUR vs. ASSTT. COMMISSIONER OF INCOME TAX-1(1)(1), KANPUR

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