THE K-2027 DEVARAYAPURAM PACCS, COIMBATORE V. ITO,NCW4(1), COIMBATORE

ITA 93/CHNY/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1104 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 09-02-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 93/CHNY/2022 िनधाᭅरण वषᭅ /Assessment Year: 2018-19 The K-2027 Devarayapuram PACCS, 5/93, Devarayapuram (Post), Thondamuthoor, Coimbatore – 641 109. PAN: AAAAD 8107A vs. The Income Tax Officer, Non-Corporate Ward 4(1) Coimbatore (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 30.08.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 30.08.2022 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: This appeal by the assessee is arising out of the assessment order passed by the National e-Assessment Centre, Delhi for the assessment year 2018-19 u/s.143(3) r.w.s 143(3A) & 143(3B) of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 10.04.2021. 2 ITA No.93/Chny/2022 2. At the outset it is noticed that this appeal is time barred by 246 days as the assessment order was received by assessee on 10.04.2021 and appeal was to be filed before Tribunal on or before 10.07.2021, instead the appeal was filed by assessee only on 10.02.2022 thereby delay of 246 days. The assessee filed condonation petition. It is noted that the period of delay comes during Covid-19 pandemic and the Hon’ble Supreme Court in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 has given directions that the delay are to be condoned during this period 15.03.2020 to 14.03.2021 and they have condoned the delay up to 28.02.2022 in Miscellaneous Application No.21 of 2022 vide order dated 10.01.2022. In term of the directions of Hon’ble Supreme Court, we condone the delay in filing of this appeal by assessee and admit the appeal for adjudication. 3. At the outset, it is noticed that this appeal filed by assessee is against the assessment order passed by National e-Assessment Center, Delhi for the assessment year 2018-19 u/s.143(3) r.w.s 143(3A) & 143(3B) of the Act vide order dated 10.04.2021. This appeal is not maintainable for the reason that before Tribunal, no appeal can be filed against the assessment order passed by the AO u/s.143(3) whereas appeal can be filed against the order of CIT(A), which is not the case in the present appeal. It seems that the 3 ITA No.93/Chny/2022 assessee has misunderstood the assessment order as the order of CIT(A), which is dated 10.04.2021. Hence, we dismiss this appeal as ‘not maintainable’ and assessee can avail alternative remedies available for him. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 30 th August, 2022 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 30 th August, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.