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Facts
The assessee preferred an appeal before the ITAT against an assessment order. The assessee had not first appealed to the CIT(A), thereby bypassing the statutory appellate channel.
Held
The ITAT held that the appeal filed before it was not maintainable as the assessee had not exhausted the remedy of appeal before the CIT(A). The appeal was dismissed, but liberty was granted to the assessee to file an appeal before the CIT(A) within 30 days, with a direction to condone the delay.
Key Issues
Maintainability of an appeal before the ITAT when the statutory remedy before the CIT(A) has not been exhausted.
Sections Cited
154
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, `GAUHATI BENCH, GUWAHATI
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
This is an appeal preferred by the assessee against the assessment order passed by ITO Ward-1, Silchar (hereinafter referred to as the “Ld. AO)”]dated 24.10.2025 for the AY 2009-10.
At the time of hearing, we observe that the assessee has filed this appeal before the Tribunal against the order of ld. AO passed u/s 154 of the Act dated 24.10.2025 thereby challenging the assessment order before the Tribunal without exhausting the channel of second appeal before the ld. CIT (A). Under these circumstances, we are of the view that the appeal filed by the assessee is not maintainable and is hereby dismissed. However, we grant liberty to the assessee to file appeal before the first appellate authority within 30 days from
In the result, the appeal of the assessee is dismissed.
Order pronounced on 13.03.2026.