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

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.

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