SHRI SANJEEV VAKIL,CHENNAI vs. ACIT, NCC-10(1), CHENNAI

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ITA 3410/CHNY/2019Status: DisposedITAT Chennai08 July 2022AY 2013-142 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 noted that the appeal was filed against an incorrect assessment order. Therefore, the appeal was dismissed with liberty for the assessee to file a fresh appeal against the correct order.

What were the facts?

The assessee filed an appeal challenging an assessment order. However, the grounds of appeal did not correspond to the assessment order being challenged. The assessee's representative clarified this discrepancy.

What were the issues?

Whether the appeal filed by the assessee is maintainable when the grounds of appeal do not emanate from the assessment order being challenged.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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 -

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.

3.

The appeal stands dismissed in terms of our above order.

Order pronounced on 08th July, 2022.

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