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

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ITA 93/CHNY/2022Status: DisposedITAT Chennai30 August 2022AY 2018-193 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. However, it held that an appeal against an assessment order passed under Section 143(3) of the Act is not maintainable before the ITAT, as appeals should be filed against orders of the CIT(A).

What were the facts?

The assessee filed an appeal before the ITAT which was time-barred by 246 days. The delay occurred during the Covid-19 pandemic, and the Supreme Court had provided directions for condonation of such delays.

What were the issues?

Whether an appeal against an assessment order under Section 143(3) is maintainable before the ITAT. Whether the delay in filing the appeal should be condoned due to the Covid-19 pandemic.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 143(3A),Section 143(3B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL

Hearing: 30.08.2022Pronounced: 30.08.2022

आयकर अपील सं./ITA No.: 93/CHNY/2022 िनधा�रण वष� /Assessment Year: 2018-19 The K-2027 Devarayapuram The Income Tax Officer, PACCS, vs. Non-Corporate Ward 4(1) 5/93, Devarayapuram (Post), Coimbatore Thondamuthoor, Coimbatore – 641 109. PAN: AAAAD 8107A (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : None ��यथ� क� ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl.CIT सुनवाई क� तार�ख/Date of Hearing : 30.08.2022 घोषणा क� तार�ख/Date of Pronouncement : 30.08.2022 आदेश /O R D E R

PER MAHAVIR SINGH, VICE PRESIDENT:

1.

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.

2.

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.

3.

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.

4.

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

Order pronounced in the open court on 30th August, 2022 at Chennai.

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