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Facts
The assessee, a non-resident, sold immovable property but did not file a return of income. The AO reopened the assessment and proposed an addition of Rs. 6,00,000. The assessee failed to accept the addition or file objections with the DRP. Consequently, the AO passed the final assessment order including the addition.
Held
The Tribunal held that the appeal filed before it against the assessment order passed under Section 147 r.w.s 144C(3) of the Act was not maintainable. The correct appellate authority was the Ld. CIT(A).
Key Issues
Whether an appeal against an assessment order passed under Section 147 r.w.s 144C(3) is maintainable before the Income Tax Appellate Tribunal or the Commissioner (Appeals).
Sections Cited
147, 144C, 144C(1), 144C(2), 144C(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI JAGADISH
आदेश / O R D E R
PER JAGADISH, A.M :
Aforesaid appeal has been filed by the assessee for Assessment Year (AY) 2020-21 against the order passed by the Income Tax Officer, International Taxation Ward-1(2), Chennai, u/s. 147 r.w.s 144C(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) dated 21.05.2025.
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.
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.