KARAMVIR SINGH,FARIDABAD vs. ITO WARD - 1(4), FARIDABAD

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ITA 4133/DEL/2019Status: DisposedITAT Delhi01 September 2022AY 2008-094 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed before the CIT(A) was not maintainable as it was against an order disposing of objections to a Section 148 notice, not an order passed by the AO. Consequently, the appeal is also not maintainable before the ITAT.

What were the facts?

The assessee filed an appeal before the CIT(A) against an order disposing of objections filed against a notice under Section 148. The assessee did not appear for the hearing before the ITAT, and the notice sent to the assessee was returned unserved.

What were the issues?

The primary issue was the maintainability of an appeal against an order disposing of objections to a Section 148 notice before the CIT(A) and subsequently before the ITAT.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA

Hearing: 01/09/2022Pronounced: 01/09/2022

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.

2.

The grievance of the assessee read as under :-

3.

None appeared on behalf of the assessee inspite of notice we decided to proceed exparte.

4.

We further find that the notice issued by the registry at the given address of the assessee has been returned un-served.

5.

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.

6.

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.

7.

Decision announced in the open court on 01.09.2022.

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