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Direct ITAT Appeal Rejected Due to Failure to Approach DRP
Case Law Details
- TaxGuru Citation
- 2026 taxguru.in 1429
- Case Name
- Manisha Devnani Vs INT Tax Ward 2(1)(1) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Mumbai
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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 ...



