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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)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2018-19
Advertisement 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 ...
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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 6,066

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