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L.Y. Developers Pvt. Ltd. appealed against an order dated 30.03.2021 passed by the Income-tax Officer, Ward 75(2), New Delhi, under sections 144, 201(1), and 201(1A) of the Income-tax Act, 1961, for the assessment year 2014-15. The Tribunal noted a procedural error in the filing of the appeal, specifically the lack of a condonation application for the 62-day delay and the incorrect choice of forum for the appeal. The Tribunal concluded that these procedural defects warranted the dismissal of the appeal without delving into the substantive issues raised.
Appeal Details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 116269 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
1 year(s) 7 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
05-03-2023
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
E
Next Hearing Date
05-03-2023
Assessment Year
2014-2015
Appeal Filed On
29-07-2021
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 921/Del/2021 Assessment Year: 2014-15 L.Y. Developers Pvt. Ltd., Flat No. 104, 929/1, Naiwala, Faiz Road, Karol Bagh, New Delhi. PAN: AABCL1555F VersuS Income-tax Officer(TDS), Ward 75(2), New Delhi. (Appellant) (Respondent) Appellant by : None Respondent by : Jitender Chand, Ld. Sr. DR Date of hearing: 06.03.2023 Date of order : 06.03.2023 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 30.03.2021, impugned herein, passed by the learned Income-tax Officer, Ward 75(2), New Delhi u/s. 144/201(1)/201(1A) of the Income-tax Act, 1961 (in short ‘the Act’) for the assessment year 2014-15. ITA No. 921/Del/2021 2 2. At the outset, we observe that there is a delay of 62 days in filing of the instant appeal and there is no application /petition on record qua condonation of such delay. We further observe that even the Assessee has challenged the order dated 30.03.2021 passed by the Income-tax Officer, Ward 75(2), New Delhi u/s. 144/201(1)/201(1A) of the Act, directly before the Tribunal, whereas as per section 246(1)(i), an order passed u/s. 201 is appealable before the ld. Commissioner of Income-tax (Appeals) only, but not directly before the Tribunal, as done by the Assessee in the instant case. From the grounds of appeal, as well, it is clearly reflects that the Assessee is aggrieved against the action of the Assessing Officer. Hence, considering the peculiar facts and circumstances specific to the effect that the Assessee has not chosen the correct forum for adjudication of its appeal, we deem it appropriate to dismiss the appeal of the Assessee in limine being non-maintainable, as well as defective, being barred by limitation period. ITA No. 921/Del/2021 3 3. In the result, the appeal filed by the Assessee stands dismissed in limine. Order pronounced in the open court on 06/03/2023. Sd/- Sd/- (ANIL CHATURVEDI) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER *aks/-
Other Referred Cases
-
Laws Referred To
Income-tax Act, 1961
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