Muthukumar Murugesan, Chennai V. ACIT NON CORP CIR 11(1), Chennai

ITA 292/CHNY/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4930 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 15-08-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6; 144; 271B

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.292/Chny/2021 िनधाŊरण वषŊ/Assessment Year: 2017-18 Shri Muthukumar Murugesan, 31, Anjugam Street, Meenatchi Amman Nagar,Alwarthirunagar, Chennai 600 087. [PAN:AOMPM8457K] Vs. The Assistant Commissioner of Income Tax, Non Corporate Circle 11(1), Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : None ŮȑथŎ की ओर से/Respondent by : Shri S. Chandrasekaran, JCIT सुनवाई की तारीख/ Date of hearing : 19.09.2022 घोषणा की तारीख /Date of Pronouncement : 21.09.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the assessment order passed under section 144 of the Income Tax, 1961 [“Act” in short] dated 30.12.2019 for the assessment year 2017-18 by the Assessing Officer without filing the appeal before the ld. Commissioner of Income Tax (Appeals). The grounds of appeal filed by the assessee relates to quantum addition, whereas, the Form 36, under Column No. 6 – section and sub-section under which the original order is passed, the assessee has mentioned section 271(1)(b) or 271B of the Act relates to I.T.A. No.292/Chny/21 2 penalty. The assessee should have filed separate appeals for quantum addition and levy of penalty before the ld. CIT(A), who is the first appellate authority to adjudicate the matter and thereafter, the assessee should have filed the appeal before ITAT to resolve dispute, if any. In totality, the appeal filed by the assessee before the ITAT is not maintainable and liable to be dismissed. Accordingly, the appeal filed by the assessee is dismissed. 2. In the result, the appeal filed by the assessee is dismissed. Order pronounced on 21 st September, 2022 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 21.09.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.