The assessee filed an appeal before the Income Tax Appellate Tribunal, Lucknow Bench, against the order dated 29 March 2025 passed by the Additional/Joint Commissioner of Income Tax (Appeals) for Assessment Year 2010-11.

At the time of hearing, no one appeared on behalf of the assessee. The Tribunal observed that despite sufficient lapse of time, the assessee had failed to remove the defects pointed out by the Registry of the Tribunal. The Registry had earlier intimated the assessee regarding the defects vide order sheet entry dated 27 May 2025, followed by a further reminder dated 17 November 2025.

The defects noted by the Registry included payment of appeal fees under an incorrect head, non-signing of Form No. 36A by the appellant, and non-signing of the grounds of appeal filed before the Tribunal. These defects remained unrectified till the date of hearing.

In view of the continued non-compliance and absence of the assessee, the Tribunal held that the appeal was not maintainable and accordingly dismissed the same in limine. However, the Tribunal clarified that the dismissal was purely on procedural grounds and that the assessee would be at liberty to approach the Tribunal for restoration of the appeal after removing the defects as pointed out by the Registry.

Accordingly, the appeal of the assessee was dismissed, with liberty reserved for seeking restoration upon due compliance.

 Source Link- https://itat.gov.in/public/files/upload/1767852726-uDxwRA-1-TO.pdf

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