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Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA
ORDER PER N.K. BILLAIYA, AM:
This appeal by the assessee is preferred against the order of the CIT(A), Faridabad dated 29.03.2019 for A.Y.2008-09.
The grievance of the assessee read as under :-
None appeared on behalf of the assessee inspite of notice we decided to proceed exparte.
We further find that the notice issued by the registry at the given address of the assessee has been returned un-served.
A perusal of the order of the CIT(A) show that the CIT(A) dismissed the appeal of the assessee on the ground that the said order appealed against is not appealable.
We find that the assessee has filed appeal against the order disposing the objection filed by the assessee against notice u/s.148 of the Act and not against any order passed by the AO, therefore, the appeal of the assessee was not maintainable before the CIT(A) and for the same reason it is not maintainable before us also. The appeal filed by this assessee is accordingly dismissed.
Decision announced in the open court on 01.09.2022.