Facts of the Case

The assessee, Keshav Singh, filed an appeal before the ITAT Lucknow Bench for Assessment Year 2018-19 against the appellate order dated 29.04.2022 passed by the Commissioner of Income Tax (Appeals), NFAC. During the pendency of the appeal, the Registry of the Tribunal pointed out certain defects vide order sheet entry dated 12.03.2024. Despite lapse of substantial time, the assessee neither removed the defects nor filed any application for condonation of delay. On the date of hearing, there was no appearance on behalf of the assessee.

Issues Involved

Whether the appeal filed by the assessee was maintainable in the absence of removal of procedural defects, whether an appeal time-barred by 680 days without an application for condonation could be entertained, and whether dismissal in limine was justified while granting liberty for restoration.

Petitioner’s Arguments

None appeared on behalf of the assessee. No application for condonation of delay was filed, nor were the defects pointed out by the Registry addressed prior to or at the time of hearing.

Respondent’s Arguments

The Revenue appeared through the Departmental Representative and supported dismissal of the appeal on account of limitation and procedural non-compliance.

Court Order / Findings

The ITAT Lucknow observed that the appeal suffered from material defects, namely that the Tribunal appeal fee was filed under the wrong head/category and that the appeal was time-barred by 680 days. The Tribunal further noted that the assessee failed to remove the defects despite sufficient opportunity and also failed to file any application seeking condonation of delay. In view of these circumstances, the Tribunal held that the appeal was not maintainable and dismissed it in limine as being barred by limitation and defective. However, the Tribunal clarified that the assessee would be at liberty to approach the ITAT for restoration of the appeal after removing the defects and filing a proper application for condonation of delay, whereupon the matter would be dealt with in accordance with law.

Important Clarification

The Tribunal clarified that dismissal in limine on account of procedural defects and limitation does not foreclose the assessee’s right to seek restoration. Upon curing defects and filing a valid application for condonation of delay, the appeal may be considered afresh in accordance with law.

Final Outcome

The appeal filed by the assessee was dismissed in limine as time-barred and defective. Liberty was granted to the assessee to seek restoration of the appeal after removing the defects and filing an application for condonation of delay, whereupon the matter shall be considered in accordance with la