THE K-2027 DEVARAYAPURAM PACCS,COIMBATORE vs. ITO,NCW4(1), COIMBATORE

This appeal by the assessee is arising out of the assessment order passed by the National e-Assessment Centre, Delhi for the assessment year 2018-19 u/s.143(3) r.w.s 143(3A) & 143(3B) of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 10.04.2021.

At the outset it is noticed that this appeal is time barred by 246 days as the assessment order was received by assessee on 10.04.2021 and appeal was to be filed before Tribunal on or before 10.07.2021, instead the appeal was filed by assessee only on 10.02.2022 thereby delay of 246 days. The assessee filed condonation petition. It is noted that the period of delay comes during Covid-19 pandemic and the Hon’ble Supreme Court in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 has given directions that the delay are to be condoned during this period 15.03.2020 to 14.03.2021 and they have condoned the delay up to 28.02.2022 in Miscellaneous Application No.21 of 2022 vide order dated 10.01.2022. In term of the directions of Hon’ble Supreme Court, we condone the delay in filing of this appeal by assessee and admit the appeal for adjudication.

At the outset, it is noticed that this appeal filed by assessee is against the assessment order passed by National e-Assessment Center, Delhi for the assessment year 2018-19 u/s.143(3) r.w.s 143(3A) & 143(3B) of the Act vide order dated 10.04.2021. This appeal is not maintainable for the reason that before Tribunal, no appeal can be filed against the assessment order passed by the AO u/s.143(3) whereas appeal can be filed against the order of CIT(A), which is not the case in the present appeal. It seems that the assessee has misunderstood the assessment order as the order of CIT(A), which is dated 10.04.2021. Hence, we dismiss this appeal as ‘not maintainable’ and assessee can avail alternative remedies available for him.

In the result, the appeal filed by the assessee is dismissed.