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Facts
The assessee filed an appeal (ITA No. 397/Lkw/2025) for AY 2010-11 against an appellate order, but failed to appear during the hearing. Despite a substantial lapse of time, the assessee had not rectified several procedural defects noted by the Income Tax Appellate Tribunal's registry, including incorrect appeal fees, unsigned Form 36A, and unsigned grounds.
Held
The Tribunal dismissed the appeal in limine due to the unrectified defects and the assessee's non-appearance. However, it clarified that the assessee is at liberty to approach the Income Tax Appellate Tribunal for restoration of the appeal after rectifying the aforesaid defects.
Key Issues
Whether an appeal should be dismissed in limine due to procedural defects in filing and non-appearance of the appellant, and if it can be restored upon rectification of such defects.
Sections Cited
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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
has been filed by the assessee for assessment year 2010-11 against impugned appellate order dated 29/03/2025 (DIN & Order No. ITBA/APL/S/250/2024- 25/1075256514(1) of Addl/Jt. Commissioner of Income Tax (Appeals) [“ADDL/JCIT(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 Assessment Year:2010-11 2 17/11/2025 are yet to be removed by the appellant assessee. The aforementioned defects are as under: (i) Appeal fees under incorrect head (ii) Form No.36A not signed by appellant (iii) Grounds before ITAT not signed by appellant (2) In view of the foregoing, this appeal is dismissed in limine. However, it is clarified that assessee will be at liberty to approach Income Tax Appellate Tribunal 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 27/05/2025.
(D) In the result, the appeal of the assessee is dismissed.
(Order pronounced in the open court on 08/01/2026)