SHRI S. NARAYANAN, CHENNAI V. ACIT, NCC - 19 (1), CHENNAI

ITA 532/CHNY/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7146 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 09-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ 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.532/Chny/2020 िनधाŊरण वषŊ/Assessment Year: 2016-17 Guru Foundations (Proprietor: Shri S. Narayanan), No. 5, Periya Salai, Ashok Nagar, Chennai 600 083. [PAN:ABTPN1534A] Vs. The Assistant Commissioner of Income Tax, Non Corporate Circle 19(1), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri N.R. Krishnamoorthy, CA ŮȑथŎ की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 08.03.2022 घोषणा की तारीख /Date of Pronouncement : 10.03.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal of the assessee has been filed directly against the assessment order passed by the Assessing Officer under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 [“Act” in short] dated 18.12.2019 by oversight. 2. When the appeal was taken up for hearing, the ld. DR has pointed out that the assessee has filed the appeal before the Tribunal, being final fact finding authority, without assailing the order of the I.T.A. No.532/Chny/20 2 assessment before the ld. CIT(A). Therefore, the appeal filed by the assessee is not maintainable and liable to be dismissed. 3. On the other hand, the ld. Counsel for the assessee has submitted that the assessee may be permitted file the appeal before the ld. CIT(A). 4. We have heard the rival contentions. We find that the appeal filed by the assessee is not maintainable for the reason that the assessee has not filed the appeal before the ld. CIT(A), being first appellate authority. However, it is open to the assessee to file an appeal before the ld. CIT(A) against the assessment order. 5. In the result, the appeal filed by the assessee is dismissed. Order pronounced on 10 th March, 2022 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 10.03.2022 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.