L.Y. DEVELOPERS PVT. LTD.,DELHI vs. ITO, TDS WARD-75(2), NEW DELHI

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ITA 921/DEL/2021Status: DisposedITAT Delhi06 March 2023AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as it was filed before the wrong forum and was also barred by limitation. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 62 days and without a condonation petition. The appeal was filed directly before the Tribunal, bypassing the Commissioner (Appeals).

What were the issues?

Whether the appeal was maintainable before the ITAT when it should have been filed before the Commissioner (Appeals) and whether the delay in filing the appeal could be condoned.

Which sections of the Income-tax Act were involved?

Section 201,Section 246(1)(i)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’ NEW DLEHI

Before: SHRI ANIL CHATURVEDI & SHRI N.K. CHOUDHRY

Hearing: 06.03.2023

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.

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.

In the result, the appeal filed by the Assessee stands dismissed in limine.

Order pronounced in the open court on 06/03/2023.

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