What did the Tribunal hold?

The tribunal held that the appeal was not directly maintainable before the ITAT as per Section 253 of the Act. The assessee was given liberty to file a fresh appeal before the CIT(A) and the delay would be condoned.

The assessee filed an appeal directly before the ITAT for assessment year 2009-10. The assessee did not appear before the tribunal for the hearing. The departmental representative raised an objection regarding the maintainability of the appeal.

What were the issues?

Whether an appeal filed directly before the ITAT is maintainable when the statutory remedy of appeal before the CIT(A) has not been exhausted.

Arawali Finlease Private Limited vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 16.07.2026Pronounced: 16.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.480/Del/2020 Assessment Year: 2009-10 M/s. Arawali Finlease Pvt. Vs. Income Tax Officer, Ltd., Ward No. 3(2), C/o-Vijay Garg, 444, Delhi Deepali, Pitam Pura, Delhi PAN: AADCA5345E (Appellant) (Respondent)

Assessee by None Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 16.07.2026 Date of pronouncement 16.07.2026 ORDER This assessee’s appeal for assessment year 2009-10, arises against the Income Tax Officer, Ward 3(2), New Delhi’s order dated 04.12.2019 having DIN No. 20091083037, involving proceedings under section 263/147/143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. 2. Learned departmental representative submits during the course of hearing that going by the assessee’s Form 36 filed herein,

ITA No.480/Del/2020

it has preferred its appeal directly against the Assessing Officer’s assessment order dated 04.12.2019 than having chosen to file its lower appeal before the CIT(A) under section 246A of the Act. This tribunal finds merit in the Revenue’s instant limited objection to dismiss the assessee’s appeal herein as not directly maintainable under section 253 of the Act in very terms subject to a rider that the assessee shall be at liberty to initiate its afresh lower appeal before the CIT(A); and, delay caused all along as on date, in institution thereof, shall stand condoned. 3. This assessee’s appeal is dismissed. Order pronounced in the open court on 16th July, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 31st July, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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ARAWALI FINLEASE PRIVATE LIMITED,DELHI vs. ITO, WARD-3(2), NEW DELHI

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Which sections of the Income-tax Act were involved?

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