POOJA PAL,SULEM SARAI ALLAHABAD vs. ITO 2 (1) ALLAHABAD, ALLAHABAD

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ITA 83/ALLD/2025Status: DisposedITAT Allahabad29 January 2026AY 2010-11Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

Despite a significant lapse of time, the appellant failed to rectify the noted defects. The appeal was therefore dismissed in limine, without considering the merits of the case.

What were the facts?

The assessee filed an appeal for assessment year 2010-11 against an order of the CIT(A). The Income Tax Appellate Tribunal's Registry pointed out deficiencies in the appeal, including an unsigned memorandum of appeal and an incomplete Form-36.

What were the issues?

Failure of the assessee to remove defects in the appeal memorandum and Form-36 as communicated by the Tribunal's Registry.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri R. C. Agarwal, Advocate

order dated 21/03/2025 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1074835604(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 28th May, 2025:

(1) Memorandum of appeal is not signed by appellant (2) Uploaded Form-36 is not complete/missing pages Assessment Year:2010-11 2 (B) Despite substantial lapse of time since issue of defect memo by the Registry, the appellant assessee in the aforesaid appeal has not removed the defects pointed out through the aforesaid defect memo. 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 after conclusion of hearing)

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