MUTHUKUMAR MURUGESAN,CHENNAI vs. ACIT NON CORP CIR 11(1), CHENNAI

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ITA 292/CHNY/2021Status: DisposedITAT Chennai21 September 2022AY 2017-182 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that the appeal filed before the ITAT was not maintainable as the assessee failed to exhaust the statutory remedy of filing an appeal before the CIT(A) first. The ITAT cannot adjudicate penalty matters directly without the CIT(A)'s decision.

What were the facts?

The assessee filed an appeal before the ITAT against an assessment order passed under section 144. The grounds of appeal related to quantum addition, but the form indicated penalty sections. The assessee did not file an appeal before the CIT(A) first.

What were the issues?

Whether an appeal against an assessment order involving quantum addition and penalty can be directly filed before the ITAT without first appealing to the CIT(A). The maintainability of the appeal before the ITAT due to non-compliance with the appellate hierarchy.

Which sections of the Income-tax Act were involved?

Section 144,Section 271(1)(b),Section 271B

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri Manoj Kumar Aggarwal

Hearing: 19.09.2022Pronounced: 21.09.2022

O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER:

1.

This appeal filed by the assessee is directed against the assessment order passed under section 144 of the Income Tax, 1961 [“Act” in short] dated 30.12.2019 for the assessment year 2017-18 by the Assessing Officer without filing the appeal before the ld. Commissioner of Income Tax (Appeals). The grounds of appeal filed by the assessee relates to quantum addition, whereas, the Form 36, under Column No. 6 – section and sub-section under which the original order is passed, the assessee has mentioned section 271(1)(b) or 271B of the Act relates to penalty. The assessee should have filed separate appeals for quantum addition and levy of penalty before the ld. CIT(A), who is the first appellate authority to adjudicate the matter and thereafter, the assessee should have filed the appeal before ITAT to resolve dispute, if any. In totality, the appeal filed by the assessee before the ITAT is not maintainable and liable to be dismissed. Accordingly, the appeal filed by the assessee is dismissed.

2.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on 21st September, 2022 at Chennai.

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