SATISH METAL STORE,KANPUR V. ITO, KANPUR

ITA 294/LKW/2025

AI Insights

The case involves Satish Metal Store, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The appeal was dismissed by the Income Tax Appellate Tribunal, Lucknow Bench, due to the appellant's failure to address procedural deficiencies highlighted in a defect memo. These deficiencies included the lack of proper signatures on the grounds of appeal and the memorandum of appeal, as required under section 140 of the Income Tax Act. Despite multiple opportunities to rectify these issues, the appellant failed to comply, leading to the dismissal of the appeal without consideration of its merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830895 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 18-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Assessee Lawyers: I

Judgement Text

"I.T.A. No.294/Lkw/2025 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.294/Lkw/2025 Assessment Year:2017-18 Satish Metal Store 68/2, Lokman Mohal Bhusa Toli, Kanpur-208 001 PAN:ACZFS6400M Vs. Income Tax Officer, Ward-1(1)(4), Kanpur. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.294/Lkw/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 31/10/2023 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057539193(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 11/11/2025: (i) Grounds of appeal before ITAT not signed by the person authorized u/s 140 of the I. T. Act. (ii) Memorandum of appeal not (properly) signed/verified by the person authorized u/s 140 of the I. T. Act. Appellant by None Respondent by Shri Amit Kumar, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.294/Lkw/2025 Assessment Year:2017-18 2 (iii) Uploaded order appealed against is not attested/certified. (B) At the time of hearing, there was no representation from the side of the assessee. Despite substantial lapse of time since issue of defect memo by the Registry, and inspite of several opportunities by way of hearings from time to time, the appellant assessee in the aforesaid appeal has not removed the defects pointed out through the aforesaid defect memo. On 19th November, 2025, when the case was fixed for hearing, none was present on behalf of the assessee and the case was adjourned giving last opportunity. 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 on 20/01/2026) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:20/01/2026 *Singh Printed from counselvise.com I.T.A. No.294/Lkw/2025 Assessment Year:2017-18 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Printed from counselvise.com "