MAHAVEER PANDIT,HARYANA vs. PR,CIT, FARIDABAD

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ITA 1167/DEL/2022Status: DisposedITAT Delhi07 December 2023AY 2011-12Bench: the Tribunal against the assessment order Mahaveer Pandit. vs Pr.CIT passed under section 147 read with section 263 of the Act without choosing to file an appeal against the impugned assessment order before the CIT(A). The present appeal filed directly before the Tribunal bypassing the statutory authority of the CIT’s appeals under section 250 of the Act is thus clearly not maintainable in law and cannot be entertained by the Tribunal.2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as it was filed directly before the ITAT without exhausting the remedy of appeal before the CIT(A). The Tribunal declined to admit the appeal at the threshold.

What were the facts?

The assessee filed an appeal directly before the ITAT against an assessment order passed under section 147 read with section 263, bypassing the statutory appeal route before the CIT(A). The assessee failed to appear before the Tribunal despite multiple opportunities.

What were the issues?

Whether an appeal against an assessment order under Section 147 read with Section 263 is maintainable before the ITAT without first filing an appeal before the CIT(A)?

Which sections of the Income-tax Act were involved?

Section 147,Section 263,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

For Respondent: Shri R. K. Jain, Sr. DR
Hearing: 07.12.2023Pronounced: 07.12.2023

ORDER PER PRADIP KUMAR KEDIA, AM :

The captioned appeal arises from the assessment order dated 27.03.2022 passed under section 147 read with section 263 read with section 144B of the Income-tax Act, 1961 pertaining to Assessment Year 2011-12 in question.

2.

When the matter was called for hearing, none appeared for the assessee. It is seen from the record that multiple opportunities have been given to the assessee time and again. However, the assessee has evaded appearance without any justifiable reasons. Consequently, the matter was proceeded ex parte.

3.

In the course of hearing, the learned DR for the Revenue submitted at the outset that the assessee has filed appeal directly before the Tribunal against the assessment order

Mahaveer Pandit. vs Pr.CIT passed under section 147 read with section 263 of the Act without choosing to file an appeal against the impugned assessment order before the CIT(A). The present appeal filed directly before the Tribunal bypassing the statutory authority of the CIT’s appeals under section 250 of the Act is thus clearly not maintainable in law and cannot be entertained by the Tribunal.

3. We find apparent merit in the plea raised on behalf of the Revenue. The assessee appears to have filed appeal against the order passed by the Assessing Officer under section 147 read with section 263 of the Act, whereas such order could be challenged before the CIT(A) as per the scheme of the Act. The right course available to the assessee is to seek remedy against the impugned assessment order before the CIT(A). In the absence of any first appellate order, we are not in a position to address the grievance of the assessee as raised in the grounds of appeal. We thus decline to admit the appeal of the assessee at threshold. The assessee is at liberty to prefer appeal before the appropriate authority as may be legally advised.

4.

In the result, appeal of the assessee is dismissed in limine.

Order was pronounced in the open court on 07.12.2023

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