SHARAD GOYAL ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, DELHI

This appeal is filed by Mr. Sharad Goyal [ Assessee/ Appellant] for assessment year 2017-18 against the order of the Assessment unit [assessing officer] dated 27.03.2023 making an addition of Rs.

The order has been passed by the assessment unit Income Tax Department u/s 143(3) r.w.s. 263 r.w.s. 144B of the Income Tax Act, 1961. In fact this appeal should have been filed before the Ld. CIT(A). Instead of this assessee has filed this appeal against assessment order before us.

At the time of hearing none appeared on behalf of the assessee.

The Ld. DR submitted that appeal filed by the assessee is not maintainable as it should have been filed before the Ld. CIT(A).

We have carefully considered the submission of the Ld. CIT - DR and find that this appeal has been filed against the assessment order passed u/s 143(3) by the assessment unit pursuant to order u/s 263 of the Act passed by the CIT. In fact assessee should have filed the appeal before the Ld. CIT(A). Therefore, this appeal is not maintainable before us. According to notice of demand u/s 156 of the Act dated 27.03.2023 Assessment unit [ para 6 ] also directed assessee to file appeal before National Faceless Appeal Centre. However, perhaps due to inadvertence assessee has filed this appeal before us. In view of this we dismiss the appeal of the assessee as infructuous and direct the assessee to file appeal before National Faceless Appeal Centre with appropriate application for condonation of delay.