RAM CHARAN MEHTA,BARAN vs. INCOME TAX OFFICER, BARAN

ITA 1402/JPR/2025Status: DisposedITAT Jaipur31 August 2026AY 2023-245 pages
AI SummaryDismissed

What were the facts?

The assessee filed an appeal before the ITAT, claiming it was against a rectification order under Section 154. However, the appeal documents were incomplete, and the assessee's counsel later admitted to filing the appeal incorrectly before the ITAT, stating they intended to appeal an order from the AO under Section 154.

What did the Tribunal hold?

The Tribunal dismissed the appeal as non-maintainable because the assessee had directly appealed to the ITAT against an order of the AO under Section 154, bypassing the mandatory appeal to the CIT(A). The Tribunal also noted that the appeal filed before it was not against the CIT(A)'s order as stated in Form 36.

What were the issues?

Whether the appeal filed before the ITAT was maintainable, considering the assessee bypassed the appeal to the CIT(A) and the conflicting claims regarding the order being appealed.

Which sections of the Income-tax Act were involved?

Section 154,Section 250,Section 249(2)(c),Section 143(1),Section 36

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI T. R. SENTHIL KUMAR

For Appellant: CA (thru
Hearing: 12.08.2026Pronounced: 31.08.2026

Per Annapurna Gupta, AM:- The present appeal has been filed by the assessee against the order passed by the Office of the Commissioner of Income Tax, Appeal Addl/JCIT(A) Faridabad(hereinafter referred to as “Ld. CIT(A)”),

P a g e | 2 Ram Charan Mehta dated 24.08.2025 under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The grounds raised by the assessee read as under:-

1.

CIT(A) erred in dismissing appeal as barred by limitation, ignoring that appeal was against rectification order u/s 154 and was within limitation u/s 249(2)(c).

2.

CIT(A) erred in not granting TDS credit of Rs.6,86,219/- duly reflected in Form 26AS. Denial of TDS

The order continues below.

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