Direct ITAT Appeal Rejected Due to Failure to Approach DRP

Manisha Devnani Vs INT Tax Ward 2(1)(1) (ITAT Mumbai) Direct ITAT Appeal Barred Without DRP Objections: ITAT Mumbai Dismisses Appeal as Non-Maintainable under Section 144C The Mumbai Bench of the ITAT dismissed the assessee’s appeal for AY 2018-19 as non-maintainable, holding that a direct appeal to the Tribunal is not permissible where the assessee fails to file objections before the Dispute Resolution Panel (DRP) against a draft assessment order issued under section 144C(1). In the present case, the assessee, an eligible assessee under section 144C(15)(b), was served with a draft assessmen...