SUKOMAL SARKAR,KOLKATA vs. PCIT, -9, KOLKATA

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ITA 511/KOL/2021Status: HeardITAT Kolkata31 January 2022AY 2015-162 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 an appeal against the assessment order lies before the Commissioner of Income Tax (Appeals) and not the ITAT, as the latter is a second appellate authority. Therefore, the appeal was not maintainable before the Tribunal.

What were the facts?

The assessee filed an appeal before the ITAT against an assessment order passed under section 144 read with section 263 of the Income Tax Act. No one appeared on behalf of the assessee, and an adjournment application was rejected.

What were the issues?

The primary issue was the correct forum for filing an appeal against an assessment order, specifically whether the ITAT had the jurisdiction to hear such an appeal directly.

Which sections of the Income-tax Act were involved?

Section 144,Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri Sanjay Garg

order

: January 31st, 2022 ORDER

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the Assessment Order dated 08.09.2021 passed u/s 144 r.w.s. 263 of the Income Tax Act, 1961 (hereinafter the ‘Act’) for AY 2015-16.

2.

No one has put in appearance on behalf of the assessee despite issue of notice. However, an application for adjournment has been received which is vague and therefore rejected. 3. At the outset, the ld. D/R has brought to my notice that a perusal of Form 36 and perusal of grounds of appeal reveals that the present appeal has been preferred by the assessee against the Assessment Order dated 08.09.2021. The appeal against the Assessment Order, as per law, lies before the ld. Commissioner of Income Tax (Appeals) and not before this Tribunal, this being a second appellate authority. Therefore, the present appeal does not lie before this Tribunal. The same is, therefore dismissed being not admissible on the ground of jurisdiction.

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