What did the Tribunal hold?

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

The assessee filed an appeal before the ITAT for assessment year 2015-16. The appeal was found to be time-barred by 311 days. The assessee did not submit any application for condonation of delay.

What were the issues?

Whether the appeal filed by the assessee is within the prescribed time limit. Whether there is sufficient cause for the delay in filing the appeal.

Nishi Shukla, Kanpur vs Assessment Unit | s.253(3) | ITAT Lucknow 2026

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

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

I.T.A. No.345/LKW/2025 Assessment Year:2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.345/LKW/2025 Assessment Year:2015-16 Nishi Shukla Vs. Assessment Unit, Income Tax 128/638, K-Block, Kidwai Nagar, Department ITO, Kanpur Kanpur-208006. 208001. PAN:BXEPS9701G (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.345/LKW/2025 has been filed by the assessee for assessment year 2015-16 against impugned appellate order dated 25.04.2024 [DIN & Order No. ITBA/NFAC/S/250/2024- 25/1064352253(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 311 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.345/LKW/2025 Assessment Year:2015-16 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 appeal is dismissed being barred by limitation. (Order pronounced in the open court on 16/04/2026)

Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated: 16/04/2026 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.,

NISHI SHUKLA,KANPUR vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, INCOME TAX DEPARTMENT

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