MR.JAYARAM SUBRAMANAIAM,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(1), CHENNAI

ITA 26/CHNY/2025Status: DisposedITAT Chennai23 April 2025AY 2018-19Bench: HON’BLE SHRI MANU KUMAR GIRI (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)7 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that the doctrine of merger does not apply in this case because both the order under section 143(1) and section 143(3) are appealable orders and can be contested independently. The CIT(A) was correct in dismissing the appeal as the assessee was aggrieved by the order under section 143(1) and not the order under section 143(3).

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which dismissed the appeal in limine. The appeal was delayed by 64 days, which was condoned by the tribunal. The assessee's primary contention was the invalidity of the assessment order passed by the National E-Assessment Center, Chennai, and the subsequent dismissal by the CIT(A).

What were the issues?

Whether the doctrine of merger applies to orders passed under Section 143(1) and 143(3) of the Income Tax Act, and whether the CIT(A) was justified in dismissing the appeal without adjudicating the grounds on merits.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(3),Section 246(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI AMITABH SHUKLA

Hearing: 24.03.2025Pronounced: 23.04.2025

PER AMITABH SHUKLA, A.M :

This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 1067869903(1) dated 22.08.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), for the assessment years 2018-19. 2.0 It has been noted that there is a delay of 64 days in the case, in filing of this appeal before the tribunal. In its affid

The order continues below.

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