The order of CIT(Appeals) is unsustainable when the appeal of the assessee is not admitted


Quick Summary
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ruled that an order passed by the CIT(Appeals) is unsustainable if the assessee's appeal was not admitted. In this case, the CIT(Appeals) had dismissed the appeal for want of jurisdiction, which the ITAT found to be arbitrary and legally untenable. The tribunal indicated that such proceedings, particularly those initiated without proper jurisdiction, are void.

Court :
ITAT New Delhi

Brief :
This appeal has been filed by the assessee against the order of the ld. CIT (Appeals)–I, New Delhi, dated 31.12.2018 for Assessment Year 2010-11, wherein the appeal of the assessee was not admitted by the CIT (Appeals) for want of jurisdiction. Therefore, assessee is aggrieved and has raised very lengthy grounds of appeal, as under:-

Citation :
ITA No. 6825/Del/2019

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Published in Income Tax
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