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Facts
The assessee's return was processed u/s 143(1), followed by rectification u/s 154 and a subsequent first appeal. After set-aside proceedings, the AO re-determined income, leading to the present appeal.
Held
The Tribunal dismissed the appeal as withdrawn, granting liberty to the assessee to file a fresh appeal before the CIT(A) within a reasonable time, with a sympathetic consideration for any delay.
Key Issues
Whether the Tribunal has jurisdiction to hear a direct appeal when the order is appealable before the first appellate authority; and whether the appeal should be dismissed as withdrawn.
Sections Cited
143(1), 154
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Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH
Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. During hearing of captioned appeal, it transpires that the return of income as filed by the assessee was initially processed u/s 143(1). The assessee filed rectification u/s 154 which was disposed-off by CPC on 15-12-2022. The assessee preferred first appeal against this order which was disposed-off vide order dated 09-09-2024 wherein Ld. AO was directed to allow certain expenditure. In the set-aside proceedings, Ld. AO re-determined income of Rs.19.49 Lacs vide order dated 06-11-2024. Against this order, the assessee has filed present appeal before us. The Ld. Sr. DR has opposed admission of the appeal on the ground that this order is appealable before first appellate authority only and direct appeal do not lie before Tribunal. The Ld. AR could not controvert the same and sought withdrawal of the appeal. A letter to that effect has been placed on record.
In view of aforesaid position, the appeal stand dismissed as withdrawn. However, a liberty is granted to the assessee to file fresh appeal before Ld. CIT(A) within a reasonable time who shall consider the issue of delay sympathetically.
The appeal stand dismissed as withdrawn. Order pronounced on 02-06-2025.