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Facts
The assessee filed appeals challenging show cause notices dated 01.12.2021. The CIT(A) dismissed these appeals as not maintainable because the impugned penalty orders were dated 01.01.2022 and 04.01.2022, and no appeals were filed against these specific orders.
Held
The CIT(A) was justified in dismissing the appeals as not maintainable because the assessee failed to challenge the correct penalty orders before the appellate authority. The Tribunal noted that the counsel for the appellant admitted this as a mistake.
Key Issues
Whether the CIT(A) was justified in dismissing the appeals as not maintainable due to the assessee challenging the wrong orders?
Sections Cited
270A
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Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR.
Before: Dr. M. L. MEENA & SHRI NARINDER KUMAR.
Result
In view of the above discussion, both these appeal are hereby dismissed.
Judicial Member having joined and presided over through virtual mode from Jaipur Benches, order needs pronouncement under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 by placing the details on the notice board. Copy of the common order be placed in the connected appeal file. Files be consigned to the record room after the needful is done by the office.