SHRI S. NARAYANAN,,CHENNAI vs. ACIT, NCC - 19 (1),, CHENNAI

This appeal of the assessee has been filed directly against the assessment order passed by the Assessing Officer under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 [“Act” in short] dated 18.12.2019 by oversight.

When the appeal was taken up for hearing, the ld. DR has pointed out that the assessee has filed the appeal before the Tribunal, being final fact finding authority, without assailing the order of the assessment before the ld. CIT(A). Therefore, the appeal filed by the assessee is not maintainable and liable to be dismissed.

On the other hand, the ld. Counsel for the assessee has submitted that the assessee may be permitted file the appeal before the ld. CIT(A).

We have heard the rival contentions. We find that the appeal filed by the assessee is not maintainable for the reason that the assessee has not filed the appeal before the ld. CIT(A), being first appellate authority. However, it is open to the assessee to file an appeal before the ld. CIT(A) against the assessment order.

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