A 1 STEELS, CUDDALORE V. ITO WARD-5, CUDDALORE

ITA 515/CHNY/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8593 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 04-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S.JAYAKUMAR LD

Judgement Text

आयकर अपीलीय अिधकरण ‘सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कु मार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.515/Chny/2020 (िनधाBरण वषB / Assessment Year: 2017-18) M/s. A1 Steels 36, Junction Road, Vriddhachalam, Cuddalore – 606 001. बनाम/ V s. ITO, Ward No.V Cuddalore. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAP F A- 3 5 4 3 - B (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri S.Jayakumar (Advocate) – Ld. AR थ की ओरसे/Respondent by : Shri P. Sajit Kumar, (JCIT) –Ld. DR सुनवाई की तारीख/ Date of Hearing : 21-02-2022 घोषणा की तारीख / Date of Pronouncement : 21 -02-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. During hearing of aforesaid appeal by the assessee for AY 2017- 18, it transpires that the appeal is not maintainable for the reason that the assessee has preferred appeal against assessment order directly to Tribunal without filing any appeal before learned first appellate authority. As per the scheme of the Act, the appeal has to be preferred before learned first appellate authority only. The assessee, if so advised, may prefer further appeal before appropriate authority. ITA No.515/Chny/2020 - 2 - 2. Accordingly, the appeal stand dismissed. Order pronounced on 21 st February, 2022. Sd/- (MAHAVIR SINGH) उपा01 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद9 / ACCOUNTANT MEMBER चे)ई / Chennai; िदनांक / Dated : 21-02-2022 EDN/- आदेश की Vितिलिप अ 6ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF