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Sri Chilakala Ramesh Anantapur Vs. Income Tax Officer Ward-2 Anantapur
September, 05th 2019
                                        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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