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Judgment
ORDER
This assessee’s appeal for assessment year 2009-10, arises against the Income Tax Officer, Ward 3(2), New Delhi’s order dated 04.12.2019 having DIN No. 20091083037, involving proceedings under section 263/147/143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
Learned departmental representative submits during the course of hearing that going by the assessee’s Form 36 filed herein, it has preferred its appeal directly against the Assessing Officer’s assessment order dated 04.12.2019 than having chosen to file its lower appeal before the CIT(A) under section 246A of the Act. This tribunal finds merit in the Revenue’s instant limited objection to dismiss the assessee’s appeal herein as not directly maintainable under section 253 of the Act in very terms subject to a rider that the assessee shall be at liberty to initiate its afresh lower appeal before the CIT(A); and, delay caused all along as on date, in institution thereof, shall stand condoned.
This assessee’s appeal is dismissed.