Loading judgment…
Facts
The assessee, Satish Metal Store, filed an appeal for AY 2017-18 against a CIT(A) order. The Registry of the Income Tax Appellate Tribunal noted several deficiencies in the appeal, including unsigned grounds of appeal and memorandum, and an unattested order. Despite multiple opportunities, the assessee failed to remove these defects and did not appear at the hearing.
Held
The Tribunal dismissed the appeal in limine without delving into its merits due to the assessee's persistent failure to rectify the noted defects. However, the Tribunal granted the assessee liberty to seek restoration of the appeal after all deficiencies are properly addressed, in accordance with the law.
Key Issues
Whether an appeal should be dismissed due to the appellant's failure to cure procedural defects and absence during hearing, without going into the merits of the case.
Sections Cited
Section 140 of the I. T. Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
order dated 31/10/2023 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057539193(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. In this appeal, filed by the assessee, Registry of Income Tax Appellate Tribunal has communicated the following deficiencies to the assessee by way of defect memo dated 11/11/2025:
(i) Grounds of appeal before ITAT not signed by the person authorized u/s 140 of the I. T. Act. (ii) Memorandum of appeal not (properly) signed/verified by the person authorized u/s 140 of the I. T. Act.
(iii) Uploaded order appealed against is not attested/certified.
(B) At the time of hearing, there was no representation from the side of the assessee. Despite substantial lapse of time since issue of defect memo by the Registry, and inspite of several opportunities by way of hearings from time to time, the appellant assessee in the aforesaid appeal has not removed the defects pointed out through the aforesaid defect memo. On 19th November, 2025, when the case was fixed for hearing, none was present on behalf of the assessee and the case was adjourned giving last opportunity. In view of the foregoing, this appeal is hereby dismissed in limine, without going into merits, on account of failure on the part of assessees to remove the defects intimated to the assessee in this appeal. However, the assessee will be at liberty to approach the Income Tax Appellate Tribunal, in accordance with law, for restoration of the appeal after the defects are removed by the appellant assessee. If such request is received in ITAT from the assessee, the same will be considered by ITAT in accordance with law having regard to relevant facts and circumstances.
(C) In the result, the appeal is dismissed on account of failure on the part of the assessee to remove the defects.
(Order pronounced in the open court on 20/01/2026)