B P RAVIKUMAR,BETTATHAVAREKERE vs. INCOME TAX OFFICER, WARD-1, CHIKKAMAGALURU

ITA 1992/BANG/2026Status: DisposedITAT Bangalore24 September 2026AY 2019-204 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that a fresh assessment order passed by the AO, even if pursuant to directions from the CIT(A), is not directly appealable before the Tribunal. The assessee's statutory remedy is to first appeal to the appropriate appellate authority.

What were the facts?

The assessee filed a direct appeal to the ITAT against a fresh assessment order passed by the AO. This fresh assessment order was passed pursuant to directions from the CIT(A) who had previously set aside an earlier assessment order.

What were the issues?

Whether a fresh assessment order passed by the AO pursuant to CIT(A)'s directions is maintainable for a direct appeal before the ITAT.

Which sections of the Income-tax Act were involved?

Section 253,Section 246A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

PER SHRI WASEEM AHMED, ACCOUNTANT MEMBER:

The assessee has filed the present appeal for A.Y. 2019-20 against the assessment order passed by the AO u/s 147 r.w.s. 250 r.w.s. 144 of the Income Tax Act, 1961 (hereafter, “the Act”) vide order dated 06.03.2026. 2. Before going into the merits of the grounds raised by the assessee, it is necessary to first examine whether the present appeal filed directly b

The order continues below.

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