ITA No 276 of 2019 Chilakala Ramesh Anantapur.
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ` B ` Bench, Hyderabad
Before Smt. P. Madhavi Devi, Judicial Member
AND
Shri A. Mohan Alankamony, Accountant Member
ITA No. 276/Hyd/2019
Assessment Year: 2013-14
Sri Chilakala Ramesh Vs. Income Tax Officer
Anantapur Ward-2
PAN:ADXPC6418Q Anantapur
(Appellant) (Respondent)
Assessee by: N o n e
Revenue by: Sri Y.V.S.T. Sai, CIT-DR
Date of hearing: 30/08/2019
Date of pronouncement: 05/09/2019
ORDER
Per Smt. P. Madhavi Devi, J.M.
This is assessee's appeal for the A.Y 2013-14. This
appeal was filed by the assessee initially on 5.03.2019. The
Registry after scrutiny has issued a defect memo, pointing out the
following defects:
i) CBDT Notified revised Form 36 w.e.f. 23.10.2018. File
memo of appeal in the revised form 36, in triplicate
ii) Copy of CIT(A) order and Form 35 along with statement of
facts & grounds not filed. Certified copies of each to be
filed in two sets.
iii) No.of days delay in filing of appeal before ITAT will be
calculated as per receiving the date of CIT (A) order.
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ITA No 276 of 2019 Chilakala Ramesh Anantapur.
2. In response thereto, the assessee AGAIN filed Form-36
in the old format only on 25.03.2019. Therefore, further defect
memo was issued to the assessee. However, the defects have not
yet been rectified by the assessee, nor is there any letter from the
assessee seeking time for rectification of the defects. Instead, the
assessee has filed a letter stating that he is aggrieved by the order
of the AO and he has been suggested by the AO to file AN appeal
to the Appellate Tribunal if they are not satisfied with the
assessment order. We find that the assessee has filed the appeal
against the assessment order directly to the Tribunal without
going to the CIT (A) first. Along with the letter, the assessee has
filed revised form 36 in the new format. Except filing the same,
none appeared on behalf of the assessee on the date of hearing.
U/s 246A of the I.T. Act, against an assessment order, appeal lies
to the CIT (A) and not directly to the ITAT. The assessee is
therefore, required to file an appeal before the CIT (A). Thus, this
appeal is not maintainable and is accordingly rejected.
3. In the result, assessee's appeal is dismissed.
Order pronounced in the Open Court on 5th September, 2019.
Sd/- Sd/-
(A.MOHAN ALANKAMONY) (P. MADHAVI DEVI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Hyderabad, dated 5th September, 2019.
Vinodan/sps
Copy to:
1 Shri Chilakala Ramesh, Prop. M/s. Padma Electronics, D. No.15-
204-A, Raju Road, Anantapur 515001
2 ITO Ward-2 Aayakar Bhavan, III Road, Anantapur 515004
3 The DR, ITAT Hyderabad
4 Guard File
By Order
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