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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The aforesaid appeal was heard on 13.06.2022 and put for clarification for the reason that the assessee has filed Form No.36 challenging the assessment framed u/s 143(3) r.w.s. 147 of the Act. However, the issue raised in the grounds of appeal do not emanate from this assessment order. The same was confronted to Ld. AR who stated that the appeal has been preferred against assessment framed u/s 143(3) of the Act. The Ld. AR sought liberty to prefer another appeal against order arising out of assessment framed u/s 143(3).
ITA No.1549/Chny/2019 - 2 -
Considering the above facts, the appeal is dismissed with a liberty to the assessee to file fresh appeal against order which has been sought to be challenged.
The appeal stands dismissed in terms of our above order.
Order pronounced on 08th July, 2022.