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Facts
The Revenue filed an appeal against the order of the Ld. CIT(A) which arose from an assessment order passed by the Income-tax Department under Section 143(3) r.w.s. 144B of the Income Tax Act, 1961.
Held
The tribunal held that the appeal filed by the Department was defective as the grounds of appeal were not filed. Consequently, the appeal was dismissed, with liberty granted to the Department to file it afresh.
Key Issues
Whether the appeal is maintainable when the grounds of appeal are not filed by the appellant.
Sections Cited
143(3), 144B, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES : A : NEW DELHI
Before: Ms. MADHUMITA ROY
(Appellant) (Respondent) Assessee by : Ms Supriya Mehta, CA Revenue by : Shri Rajesh Kumar, CIT-DR Date of Hearing : 10.03.2026 Date of Pronouncement : 13.03.2026 ORDER PER MADHUMITA ROY, JM:
The instant appeal filed by the Revenue is directed against the order dated 21.10.2025 of the ld. Commissioner of Income-tax (Appeals), NFAC, Dehi [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 22.12.2022 passed by the Assessment Unit, Income-tax Department (hereinafter referred to as ‘the ld. AO’) under Section 143(3) r.w.s. 144B of the Act for Assessment Year 2021-22.
Since the grounds of appeal not filed by the Department, the instant appeal is found to be defective and, thus, dismissed. However, liberty is granted to the Department to file afresh, if so advised.