Chilaka Paramesh , Anantapur V. Income Tax Officer, Ward-2, Anantapur

ITA 276/Hyd/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2462 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Appeal Filed On: 05-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Section: 246A

Judgement Text

ITA NO 276 OF 2019 CHILAKALA RAMESH ANANTAPUR. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 276/HYD/2019 ASSESSMENT YEAR: 2013-14 SRI CHILAKALA RAMESH ANANTAPUR PAN:ADXPC6418Q VS. INCOME TAX OFFICER WARD-2 ANANTAPUR (APPELLANT) (RESPONDENT) ASSESSEE BY: N O N E REVENUE BY : SRI Y.V.S.T. SAI, CIT-DR DATE OF HEARING: 30/08/2019 DATE OF PRONOUNCEMENT: 05/09/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2013-14. THIS APPEAL WAS FILED BY THE ASSESSEE INITIALLY ON 5.03. 2019. THE REGISTRY AFTER SCRUTINY HAS ISSUED A DEFECT MEMO, P OINTING OUT THE FOLLOWING DEFECTS: I) CBDT NOTIFIED REVISED FORM 36 W.E.F. 23.10.2018. FI LE MEMO OF APPEAL IN THE REVISED FORM 36, IN TRIPLICAT E II) COPY OF CIT(A) ORDER AND FORM 35 ALONG WITH STATEME NT OF FACTS & GROUNDS NOT FILED. CERTIFIED COPIES OF EACH TO BE FILED IN TWO SETS. III) NO.OF DAYS DELAY IN FILING OF APPEAL BEFORE ITAT WI LL BE CALCULATED AS PER RECEIVING THE DATE OF CIT (A) ORD ER. ITA NO 276 OF 2019 CHILAKALA RAMESH ANANTAPUR. PAGE 2 OF 2 2. IN RESPONSE THERETO, THE ASSESSEE AGAIN FILED FO RM-36 IN THE OLD FORMAT ONLY ON 25.03.2019. THEREFORE, FU RTHER DEFECT MEMO WAS ISSUED TO THE ASSESSEE. HOWEVER, THE DEFEC TS HAVE NOT YET BEEN RECTIFIED BY THE ASSESSEE, NOR IS THERE AN Y LETTER FROM THE ASSESSEE SEEKING TIME FOR RECTIFICATION OF THE DEFE CTS. INSTEAD, THE ASSESSEE HAS FILED A LETTER STATING THAT HE IS AGGR IEVED BY THE ORDER OF THE AO AND HE HAS BEEN SUGGESTED BY THE AO TO FI LE AN APPEAL TO THE APPELLATE TRIBUNAL IF THEY ARE NOT SATISFIED WITH THE ASSESSMENT ORDER. WE FIND THAT THE ASSESSEE HAS FIL ED THE APPEAL AGAINST THE ASSESSMENT ORDER DIRECTLY TO THE TRIBUN AL WITHOUT GOING TO THE CIT (A) FIRST. ALONG WITH THE LETTER, THE ASSESSEE HAS FILED REVISED FORM 36 IN THE NEW FORMAT. EXCEPT FIL ING THE SAME, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. U/S 246A OF THE I.T. ACT, AGAINST AN ASSESSMENT ORD ER, APPEAL LIES TO THE CIT (A) AND NOT DIRECTLY TO THE ITAT. THE AS SESSEE IS THEREFORE, REQUIRED TO FILE AN APPEAL BEFORE THE CI T (A). THUS, THIS APPEAL IS NOT MAINTAINABLE AND IS ACCORDINGLY REJEC TED. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH SEPTEMBER, 2019. SD/- SD/- (A.MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 5 TH SEPTEMBER, 2019. VINODAN/SPS COPY TO: 1 SHRI CHILAKALA RAMESH, PROP. M/S. PADMA ELECTRONI CS, D. NO.15- 204-A, RAJU ROAD, ANANTAPUR 515001 2 ITO WARD-2 AAYAKAR BHAVAN, III ROAD, ANANTAPUR 51 5004 3 THE DR, ITAT HYDERABAD 4 GUARD FILE BY ORDER