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Income Tax Appellate Tribunal, DELHI BENCH ‘E’ NEW DLEHI
Before: SHRI ANIL CHATURVEDI & SHRI N.K. CHOUDHRY
PER N.K. CHOUDHRY, J.M.
This appeal has been preferred by the Assessee against the
order dated 30.03.2021, impugned herein, passed by the
learned Income-tax Officer, Ward 75(2), New Delhi u/s.
144/201(1)/201(1A) of the Income-tax Act, 1961 (in short ‘the
Act’) for the assessment year 2014-15.
2 ITA No. 921/Del/2021
At the outset, we observe that there is a delay of 62 days in filing of the instant appeal and there is no application /petition on record qua condonation of such delay.
We further observe that even the Assessee has challenged the order dated 30.03.2021 passed by the Income-tax Officer, Ward 75(2), New Delhi u/s. 144/201(1)/201(1A) of the Act, directly before the Tribunal, whereas as per section 246(1)(i), an order passed u/s. 201 is appealable before the ld. Commissioner of Income-tax (Appeals) only, but not directly before the Tribunal, as done by the Assessee in the instant case.
From the grounds of appeal, as well, it is clearly reflects that the Assessee is aggrieved against the action of the Assessing Officer.
Hence, considering the peculiar facts and circumstances specific to the effect that the Assessee has not chosen the correct forum for adjudication of its appeal, we deem it appropriate to dismiss the appeal of the Assessee in limine being non-maintainable, as well as defective, being barred by limitation period.
3 ITA No. 921/Del/2021
In the result, the appeal filed by the Assessee stands dismissed in limine.
Order pronounced in the open court on 06/03/2023.
Sd/- Sd/- (ANIL CHATURVEDI) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER
*aks/-