Jaya Sivakumar, CHENNAI V. ITO Non Corporate Ward 10(2), CHENNAI

ITA 498/CHNY/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1450 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 27-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , ! ' # , % #& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.498/CHNY/2019 ) *) / ASSESSMENT YEAR : 2013-14 SMT. JAYA SIVAKUMAR, NO.201-207, H 3, ARIHANT SLOKA, SECRETARIAT COLONY, KILPAUK, CHENNAI - 600 010. PAN : ADPPJ 7765 B V. THE INCOME TAX OFFICER, NON CORPORATE WARD 10(2), CHENNAI. (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : NONE ./,- 0 1 / RESPONDENT BY : SHRI SRIDHAR DORA, JCIT 2 0 3% / DATE OF HEARING : 10.06.2019 45* 0 3% / DATE OF PRONOUNCEMENT : 10.06.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE ORDER OF THE ASSESSING OFFICER DATED 26.12.2018, FOR THE ASS ESSMENT YEAR 2013- 14. 2. UNDER THE SCHEME OF INCOME-TAX ACT, THIS TRIBUNA L IS A SECOND APPELLATE AUTHORITY. IN OTHER WORDS, THE ASSESSEE HAS TO FILE THE APPEAL BEFORE THE CIT(APPEALS) AT THE FIRST INSTANCE. AGA INST THE ORDER OF THE 2 I.T.A. NO.498/CHNY/19 CIT(APPEALS), THE ASSESSEE MAY FILE APPEAL BEFORE T HIS TRIBUNAL. IN THIS CASE, INSTEAD OF FILING APPEAL BEFORE THE CIT(APPEA LS), THE ASSESSEE HAS FILED THE APPEAL DIRECTLY BEFORE THIS TRIBUNAL. TH EREFORE, THE APPEAL FILED BY THE ASSESSEE AGAINST THE ASSESSMENT ORDER DIRECT LY BEFORE THIS TRIBUNAL WITHOUT FILING THE APPEAL BEFORE THE CIT(A PPEALS) AT THE FIRST INSTANCE, IS NOT MAINTAINABLE. HENCE, THE SAME IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JUNE, 2019 AT CHENNAI. SD/- SD/- ( ! ' # ) ( . . . ) (INTURI RAMA RAO) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 10 TH JUNE, 2019. KRI. 0 .389 :9*3 /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. PRINCIPAL CIT, CHENNAI- 3, CHENNAI 4. 9; .3 /DR 5. <) = /GF.