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Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
Before: SHRI PAVAN KUMAR GADALE & DR. DIPAK P. RIPOTE
In this case, appellant M/s Raghu Marbles (P) Ltd., in Form No. 36 has claimed in column no. 2 that assessee has filed appeal against an order under section 250 of the Income Tax Act, 1961 dated 28.12.2019 for assessment year 2014-15. The relevant part of Form No. 36 is scanned and reproduced hereunder:-
Grounds of appeal “
1. The impugned order proceeding u/s 154/143(3) r.w.s. 263 of the Income Tax Act by Ld. Income Tax Officer, Ward- 2, Makrana is bad in law and bad in facts. It is also a result of ignoring and improper appreciating the submissions made orally, and in writing.
2. That, in the facts and in the circumstances of the case, and in view of the submissions, materials and other reliance placed before him, the ld. Assessing Officer has erred in law and in facts in making addition of Rs. 257946/-.
3. The appellant craves leave to add, alter, amend or delete the grounds on or before the date of hearing of appeal.
4. The appellant prays that his appeal may please be allowed.”
2. An adjournment letter was filed by Sandeep Jhanwar, MGB & Co. LLP. In the adjournment letter, it has been mentioned that they need some more time for filing of paper book. Findings & Analysis 3. We have heard ld. DR and perused the record. It is observed that this appeal is old appeal filed on 19.02.2020. The Power of Attorney enclosed with the letter addressed to Assistant Registrar, ITAT, Jodhpur is in the name of Dileep Kumar Mathur, Chartered Accountant. However, we have already mentioned that adjournment letter has been signed by Mr. Sandeep Jhanwar, MGB & Co. LLP. As per records, Mr. Sandeep Jhanwar is not an authorised representative of the assessee therefore, the letter filed by Mr. Sandeep Jhanwar is stated as invalid. Therefore, the request for adjournment was rejected. 4. We have already mentioned in para 1 regarding the date of the impugned order and section against which appellant has filed appeal. Appellant had mentioned an order under section 250 dated 28.12.2019 in column no. 2 of Form No. 36. However, appellant had filed copy of an assessment order under section 143(3) r.w.s. 263 of the Income Tax Act dated 28.12.2019. On record, there is no order under section 250 of the Act dated 28.12.2019 for assessment year 2014-15. The scanned copy of the letter of the assessee is reproduced hereunder:-
5. Thus, it may be observed from the above letter that assessee had filed copy of the assessment order passed by ITO, Ward-1, Makrana alongwith Form No. 36. When we read column no. 2 of Form No. 36 and this letter together, it seems that appellant- assessee had filed an appeal against the order of Assessing Officer passed under section 143(3) r.w.s. 263.
Section 253 of the Income Tax Act gives the list of orders against which the Assessee or Pr. Commissioner of Income Tax may file an appeal. The appeal against assessment order passed under section 143(3) r.w.s. 263 does not come before Income Tax Appellate Tribunal. Therefore, the appeal filed by the assessee is not maintainable. Hence, the appeal of the assessee is dismissed as not maintainable. 7. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 10th August, 2023. Sd/- Sd/- (PAVAN KUMAR GADALE) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10/08/2023 Sh.