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

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.

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.