A 1 STEELS,CUDDALORE vs. ITO WARD-5, CUDDALORE

ITA 515/CHNY/2020Status: DisposedITAT Chennai21 February 2022AY 2017-182 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 held that the appeal is not maintainable as per the scheme of the Income Tax Act. The Act mandates that an appeal must first be preferred before the learned first appellate authority.

What were the facts?

The assessee preferred an appeal directly to the Income Tax Appellate Tribunal (ITAT) without first filing an appeal before the learned first appellate authority. This was for the assessment year 2017-18.

What were the issues?

The primary issue was the maintainability of an appeal filed directly with the ITAT, bypassing the statutory requirement of filing an appeal with the first appellate authority.

Which sections of the Income-tax Act were involved?

N/A

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

For Appellant: Shri S.Jayakumar (Advocate) – Ld. AR, Shri P. Sajit Kumar, (JCIT) –Ld. DR

For Respondent: Shri P. Sajit Kumar, (JCIT) –Ld. DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. During hearing of aforesaid appeal by the assessee for AY 2017- 18, it transpires that the appeal is not maintainable for the reason that the assessee has preferred appeal against assessment order directly to Tribunal without filing any appeal before learned first appellate authority. As per the scheme of the Act, the appeal has to be preferred before learned first appellate authority only. The assessee, if so advised, may prefer further appeal before appropriate authority.

Accordingly, the appeal stand dismissed.

Order pronounced on 21st February, 2022.

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