What did the Tribunal hold?

The ITAT held that the appeal was not maintainable as it was filed directly against the AO's order, bypassing the first appellate authority. The assessee was advised to file the appeal before the appropriate authority.

The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) directly against the order of the Assessing Officer (AO). The appeal was for Assessment Year 2018-19.

What were the issues?

Whether an appeal filed directly before the ITAT against an AO's order is maintainable.

Tejinder Pal Singh, Ludhiana vs CIT(A) | ITAT Chandigarh 2026

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.1703/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2018-19) Sh. Tejinder Pal Singh ITO B-VIII, 592, Naya Mohalla बनाम/ Vs. Rishi Nagar, Ludhiana Ludhiana, Punjab – 141001 �ायीलेखासं./जीआइआरसं./PAN/GIR No. BVTPS-5049-A (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Assessee-in-person ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 19-05-2026 घोषणाकीतारीख /Date of Pronouncement 19-05-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order passed by Ld. Income Tax Officer, Ward 2(1), Ludhiana (AO) dated 23-09-2025 pursuant to first appellate order dated 22-07-2025. 2. It transpires that the appeal has been preferred by the assessee before Tribunal directly against the order of Ld. AO and therefore, the appeal is not maintainable u/s 253 of the Act. This fact was apprised to

the assessee during the course of hearing. Therefore, this appeal is non-maintainable. The assessee, if so advised, is at liberty to file the appeal before appropriate authority wherein the issue of condonation of delay, that may arise, would be considered sympathetically. 3. The appeal stand dismissed as non-maintainable. Order pronounced on 19th May, 2026.

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 19-05-2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR

ITAT CHANDIGARH

TEJINDER PAL SINGH,LUDHIANA vs. CIT(A), INCOME TAX OFFICE, RISHINAGAR, LUDHIANA

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