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

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.

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