Facts of the Case

The assessee filed an appeal before the Income Tax Appellate Tribunal, Allahabad Bench, for Assessment Year 2010-11 against the appellate order dated 21.03.2025 passed by the Commissioner of Income Tax (Appeals). Upon filing of the appeal, the Registry of the Tribunal issued a defect memo dated 28.05.2025 pointing out that the memorandum of appeal was not signed by the appellant and that the uploaded Form-36 was incomplete and missing pages.

Despite lapse of substantial time after issuance of the defect memo, the assessee failed to remove the defects.

 Issues Involved

  1. Whether an appeal can be admitted when mandatory procedural defects remain unrectified.
  2. Whether failure to comply with Registry-pointed defects justifies dismissal of appeal in limine.
  3. Whether liberty can be granted to the assessee for restoration of appeal after curing defects.

 Petitioner’s Arguments

No effective compliance or rectification of defects was made by the assessee despite issuance of defect memo by the Registry. Consequently, no submissions on merits were placed before the Tribunal.

 Respondent’s Arguments

The learned Departmental Representative relied upon procedural compliance requirements and supported dismissal of the appeal due to non-removal of defects.

 Court Order / Findings

The Tribunal observed that despite sufficient time having elapsed since issuance of the defect memo, the assessee failed to remove the defects pointed out by the Registry. The Tribunal held that compliance with procedural requirements such as signing of memorandum of appeal and submission of complete Form-36 is mandatory for valid institution of appeal.

 Important Clarification

The Tribunal clarified that the dismissal was purely on account of procedural non-compliance and not on merits. The assessee was expressly granted liberty to approach the Tribunal for restoration of the appeal after removing the defects, and any such request would be considered in accordance with law and relevant facts.

 Link to download the order - https://www.mytaxexpert.co.in/uploads/1770626697_POOJAPALSULEMSARAIALLAHABADVS.ITO21ALLAHABADALLAHABAD.pdf  

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.