SHRI JAGDISH NARAYAN KAREMORE,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGPUR

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ITA 174/NAG/2022Status: DisposedITAT Nagpur04 January 2024AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable before it because the assessee had a statutory right to appeal before the CIT(A) against the assessment order. The appeal was dismissed with liberty to approach the lower appellate authority.

What were the facts?

The assessee filed an appeal before the ITAT against an assessment order. The Revenue argued that the appeal was not maintainable before the ITAT as the assessee had an alternative appellate remedy before the CIT(A). The assessee did not appear before the tribunal.

What were the issues?

The primary issue was the maintainability of the appeal before the ITAT when a statutory remedy before the CIT(A) was available. The secondary issue was the assessee's non-appearance.

Which sections of the Income-tax Act were involved?

Section 144,Section 263,Section 144B,Section 246A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR

Before: SHRI SATBEER SINGH GODARA & SHRI DR. DIPAK P. RIPOTE

Hearing: 29.12.2023Pronounced: 04.01.2024

[THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.174/NAG./2022 Assessment Year 2013-2014 Shri Jagdish Narayan The PCIT-2, Karemore, 2 Sarafa Lane Saraf Chamber Income Bosenagar, Bhandara (M.S.) Tax office, Saraf vs. Maharashtra Chambers, Sadar, PIN – 441 912 Nagpur – 440 001 PAN AJLPK5395C Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Kailash Kanojiya Date of Hearing : 29.12.2023 Date of Pronouncement : 04.01.2024 ORDER PER SATBEER SINGH GODARA, J.M. This assessee’s appeal for assessment year 2013- 2014, arise against the National Faceless Appeal Centre [in short “NFAC”] Delhi’s order dated 31.03.2022, involving proceedings u/sec.144 r.w.s.263 read with section 144B of the Income Tax Act, 1961 (in short "the Act").

Case called twice. None appears at assessee’s behest. He is accordingly proceeded ex-parte.

2.

Learned CIT-DR invited our attention to the assessee’s Form No.36 relevant column itself wherein he has 2 ITA.No.174/NAG./2022 challenged the National Faceless Assessment Centre, Delhi’s assessment dated 31.03.2022 framed u/sec.144 r.w.s.144B r.w.s.263 of the Act. The Revenue’s case before us in light thereof is that the assessee’s instant appeal before the tribunal is not maintainable once the relevant provisions i.e., sec.246A(a) already prescribes appellate remedy before the CIT(A) against such an assessment. This clinching fact is very much evident before us during the course of hearing. Faced with the situation, we deem it appropriate to reject the instant appeal “as returned” with liberty to approach the lower appellate authority as per law. Ordered accordingly.

3.

This assessee’s appeal is dismissed in above terms.

Order pronounced in the open Court on 04.01.2024.

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