P. KRISHNAMURTHY,VILLUPURAM vs. ITO,WARD-2, VILLUPURAM

ITA 773/CHNY/2023Status: DisposedITAT Chennai07 February 2024AY 2013-14Bench: SHRI MAHAVIR SINGH (Vice President)9 pages
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What did the Tribunal hold?

The Tribunal held that invoking revisional jurisdiction under Section 264 does not bar the assessee from filing an appeal before the CIT(A). Following the jurisdictional High Court's decision, the Tribunal set aside the CIT(A)'s order.

What were the facts?

The assessee filed an appeal before the CIT(A) after a significant delay, having previously filed a revision petition under Section 264 of the Income Tax Act. The CIT(A) dismissed the appeal as not maintainable, citing the assessee's prior recourse to Section 264.

What were the issues?

Whether filing a revision petition under Section 264 bars the assessee from filing a subsequent appeal before the CIT(A) and if the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 264,Section 246A,Section 249(2)(b)

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Income Tax Appellate Tribunal, ‘B’ (SMC

Before: SHRI MAHAVIR SINGH

Hearing: 01.01.2024Pronounced: 07.02.2024

This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in Order No.ITBA/NFAC/S/250/2023- 24/1053901646(1) dated 23.06.2023. The assessment order was passed by the Income Tax Officer, Ward-2, Villupuram for the assessment year 2013-14 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 24.03.2016. 2. The only issue in this appeal of assessee is as regards to the order of CIT(A) dismissing th

The order continues below.

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