SHRI S. NARAYANAN,CHENNAI vs. ACIT, NCC - 19 (1), CHENNAI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the appeal filed before it was not maintainable as the assessee had bypassed the first appellate authority. The assessee was permitted to file an appeal before the CIT(A).
What were the facts?
The assessee filed an appeal directly before the ITAT against an assessment order passed under section 143(3) r.w.s. 147 of the Income Tax Act. The assessee had not first appealed to the CIT(A).
What were the issues?
Whether an appeal filed directly before the ITAT is maintainable without first exhausting the remedy of appeal before the CIT(A).
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Before: Shri V. Durga Rao & Shri Manoj Kumar Aggarwal
O R D E R
PER V. DURGA RAO, JUDICIAL MEMBER:
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.
Order pronounced on 10th March, 2022 at Chennai.
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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