What did the Tribunal hold?

The Tribunal dismissed the appeal in limine on the grounds of limitation. The assessee had not submitted any application for condonation of delay.

The assessee filed an appeal with the Income Tax Appellate Tribunal (ITAT) for the assessment year 2017-18. The ITAT's registry communicated that the appeal was time-barred by 676 days.

What were the issues?

The primary issue was whether the appeal filed by the assessee was within the prescribed time limit. The assessee failed to provide sufficient cause for the delay.

Phalwati Chemicals and… vs ITO | s.253(3) | ITAT Lucknow 2026

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

Before: SHRI ANADEE NATH MISSHRA

I.T.A. No.09/LKW/2026 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.09/LKW/2026 Assessment Year:2017-18 Phalwati Chemicals and Fertilisers Vs. ITO 1, Near Durga Hotel Civil Lines, Shahjahanpur, Shahjahanpur - 242001. Shahjahanpur, Lucknow-242001. PAN:AAGFP7419L (Appellant) (Respondent) Appellant by None Respondent by Shri R. R. N. Shukla, Addl. CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.09/LKW/2026 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 01.12.2023 [DIN & Order No. ITBA/NFAC/S/250/2023- 24/1058396931(1)] of Commissioner of Income Tax (Appeals) [“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 676 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 the appeal on merit, if the assessee satisfies Income Tax Appellate

I.T.A. No.09/LKW/2026 Assessment Year:2017-18 2 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.,

PHALWATI CHEMICALS AND FERTILISERS,SHAHJAHANPUR vs. ITO, SHAHAJHANPUR

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