G.VIJAYCHAND JHABAKH (HUF),,COIMBATORE vs. DCIT, COIMBATORE

The assessee has filed the present appeal against the order passed by the Assessing Officer dated 21.12.2016, for the assessment year 2010-11.

We heard Shri G. Vijaychand Jhabak, the Karta of assessee- HUF and Shri R. Durai Pandian, the Ld. Departmental Representative. From the material available on record, it appears that the Assessing Officer passed the impugned order consequent to the order passed by the Principal Commissioner of Income Tax, Central-2, Chennai, on 21.03.2016 under Section 263 of the Income-tax Act, 1961. The order passed by the Assessing Officer is appealable before the CIT(Appeals). The assessee filed the appeal before this Tribunal directly without filing any appeal before the CIT(Appeals). As per the statutory requirement, the assessee is expected to file appeal before the CIT(Appeals) before approaching this Tribunal. At the best, the assessee may file appeal against the order of the CIT(Appeals). Since no appeal was filed before the CIT(Appeals), this Tribunal is of the considered opinion that the appeal filed by the assessee against the impugned order of the Assessing Officer is to be dismissed.

The assessee is at liberty to file appeal before the CIT(Appeals) as per the statutory requirement against the impugned order of the Assessing Officer. In case such an appeal is filed before the CIT(Appeals), the CIT(Appeals) may liberally consider to condone the delay from 10.01.2017, the date on which the appeal was filed before this Tribunal and 28.02.2017, the date on which the appeal is disposed by this Tribunal.

With the above observation, the appeal of the assessee is dismissed.