NIRUPAM ACHARJEE,SILCHAR vs. INCOME TAX OFFICER. WARD-1, SILCHAR
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Nirupam Acharjee House No.4A, 1st Link Road, Lane No. 12, Silchar-788006 Assam Vs. Income Tax Officer, Ward-1, Silchar AaykarBhavan, PWD Road, Silchar-788001, Assam (Appellant) (Respondent) PAN No. ABXPA6062G
PER BENCH:
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. 2. 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 NirupamAcharjee; A.Y. 2009-10
the date of this order and the ld. CIT (A) is directed to condone the delay and decide the issue on merit. With these observations, the appeal of the assessee is dismissed as not maintainable.
3. In the result, the appeal of the assessee is dismissed.
Order pronounced on 13.03.2026. (DUVVURU RL REDDY)
(RAJESH KUMAR)
(VICE PRESIDENT)
(ACCOUNTANT MEMBER)
Guwahati, Dated: 13.03.2026
SudipSarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.