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Facts
The assessee filed an appeal against a CIT(A) order for AY 2018-19. During the hearing, the assessee was absent and had failed to rectify defects noted by the registry, including filing the appeal fee under the wrong head and a significant delay of 680 days without an application for condonation of delay.
Held
The tribunal dismissed the appeal in limine due to it being barred by limitation and defective. However, the assessee was granted liberty to seek restoration of the appeal by first rectifying the noted defects and filing a proper application for condonation of delay, which will then be dealt with in accordance with law.
Key Issues
Maintainability of an appeal due to procedural defects and being time-barred; availability of condonation of delay.
Sections Cited
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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA
has been filed by the assessee pertaining to assessment year 2018-19 against impugned appellate order dated 29/04/2022 (DIN & Order No.ITBA/NFAC/S/250/2022- 23/1042904373(1) passed by learned Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) During the course of hearing none was present on behalf of the assessee. It is found that despite substantial lapse of time, defects noted by registry of Income Tax Appellate Tribunal, vide order sheet entry dated 12/03/2024 are yet to be removed by the appellant assessee. The appellant Assessment Year:2018-19 2 assessee has not even filed application for condonation of delay. The aforementioned defects are as under:
(i) Tribunal appeal fee filed in wrong head/category (ii) Appeal is time barred by 680 days (C) In view of the foregoing, this appeal is dismissed in limine, being barred by limitation, and being defective. However, it is clarified that assessee will be at liberty to approach Income Tax Appellate Tribunal (‘ITAT’ for short) for restoration of appeal after the assessee has removed the aforesaid defects pointed out by the Registry of Income Tax Appellate Tribunal, vide order sheet entry dated 12/03/2024. If the assessee does so, and files application for condonation of delay; the matter(s) will be dealt with in ITAT, in accordance with law.
(D) In the result, the appeal of the assessee is dismissed.
(Order pronounced in the open court on 13/01/2026)