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Facts
The Revenue's appeal for assessment year 2017-18 arose from an order of the CIT(A)/NFAC. The appeal was filed by the Assessing Officer in his personal name, rather than in the official capacity of the department.
Held
The Tribunal noted that the appeal was filed by the Assessing Officer in his personal name. Consequently, the Tribunal rejected the appeal but allowed the department liberty to file a fresh appeal in the correct official capacity, with the delay condoned.
Key Issues
Whether an appeal filed by an Assessing Officer in his personal capacity is maintainable.
Sections Cited
144
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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
Date of hearing 03.06.2025 Date of pronouncement 03.06.2025 ORDER
PER SATBEER SINGH GODARA, JM
This Revenue’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1059768074(1), dated 16.01.2024 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the respondent-assessee’s side. It is accordingly proceeded ex-parte.
We notice at the outset that the appellant herein is none else than the Assessing Officer himself who has instituted the instant appeal in his personal name. That being the case, and in light of the fact that the department’s instant appeal ought to have been instituted in official than personal capacity of the Assessing Officer, we hereby reject the same with a rider that it shall indeed be at a liberty to institute a fresh case as per law and delay as on date shall be deemed to have been condoned. Ordered accordingly.