2026 (9) TMI 268

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Tax Department, appearing for the respondents. Perused the record. 2. These appeals are admitted on the following substantial question of law: "Whether the impugned order passed by the ITAT is liable to be set aside on the ground that the appellant was not afforded an opportunity of hearing on merits and that the appeals preferred by the assessee were rejected only on technical grounds, by treating the appeals as defective?" 3. These three appeals arise out of the common order dated 30.10.2025 passed in ITA Nos.1359, 1360 & 1361/Hyd/2025 for the assessment years 2020-21, 2022-23 and 2021-22 respectively, by the Income Tax Appellate Tribunal, Hyderabad "SM" Bench, Hyderabad (hereinafter referred to as "the Tribunal"). 4. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re the Tribunal, nor could she appear before the Tribunal for curing the defects. Learned counsel, therefore, prays that the lapse on the part of the appellant may be condoned and the appeals be restored, granting reasonable time for curing the defects, and thereafter directing the Tribunal to decide the appeals on their own merits and in accordance with law. 9. Per contra, learned counsel appearing for the Department, opposing the appeals, submits that a plain reading of the impugned order would show that the lapses were entirely attributable to the appellant, inasmuch as the memoranda of appeals were filed unsigned. It is further submitted that, despite the Tribunal pointing out the defects and issuing notices for their rectification, ....