MASILAMANI KAVITHA, REP. BY MASILAMANI,CHENNAI vs. ITO, INTL TAXATION WARD-1(2), CHENNAI

The Assessing a Non-Resident and has sold immovable property but has not filed the return of income. The A.O. reopened the assessment and proposed addition of Rs. 6,00,000/- in the draft assessment order dated 20.03.2025 u/s. 144C(1) . The A.O as per the scheme of the Act , called upon the assessee to either accept the proposed addition or to file objections before the Hon’ble Dispute Resolution Panel (DRP) within 30 days of receipt of the draft assessment order. However, the assessee neither conveyed acceptance of the proposed addition in full nor furnished any evidence of having filed objections before the DRP within the stipulated period prescribed u/s. 144C(2) of the Act. Consequently, the A.O. passed the final assessment order u/s. 144C(3) r.w.s 147 of the Act making an addition of Rs.6,00,000/-. Aggrieved, the assessee has filed the present appeal against the said assessment order. 3. We heard both the parties .This appeal has been filled against assessment passed by the A.O. u/s. 147 r.w.s 144C(3) of the Act. The appeal against the above order lies before the Ld. CIT(A). Therefore, the present appeal is dismissed as non-maintainable, with liberty to the assessee to file the appeal before the Ld. CIT(A) in accordance with law.

In the result, the appeal filed by the assessee is dismissed as non-maintainable. Order pronounced on 29th day of August, 2025 at Chennai. (जॉज जॉज के) (George George K) उपा / Vice President (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सदय सदय सदय सदय /Accountant Member चेनई/Chennai, दनांक/Dated: 29th August, 2025. EDN/-