LAKE VIEW SPORTS FOUNDATION,RANGA REDDY vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

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ITA 1129/HYD/2019Status: DisposedITAT Hyderabad08 January 2021AY 2019-202 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that an appeal against a show cause notice is not maintainable. Therefore, the appeal filed by the assessee was dismissed.

What were the facts?

The assessee filed an appeal against a show cause notice issued by the Assessing Officer for cancellation of registration under Section 12A of the Income Tax Act. The assessee's counsel agreed that the appeal was not maintainable as it was against a show cause notice and not a final order.

What were the issues?

Whether an appeal against a show cause notice for cancellation of registration is maintainable before the Income Tax Appellate Tribunal.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD ‘A’ BENCH : Hyderabad

Before: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

Hearing: 07/01/2021Pronounced: 08/01/2021

Date of Hearing : 07/01/2021 Date of Pronouncement : 08/01/2021 O R D E R Per Smt. P. Madhavi Devi, J.M. This is assessee’s appeal against the show cause notice issued by the A.O. for cancellation of registration u/s 12A of the Income Tax Act, 1961. This appeal is taken up for hearing through Video Conference on 07.01.2021 and both the parties were heard.

2.

The ld.counsel for assessee fairly agreed that this appeal is not maintainable as it is against the show cause notice and not against any order passed by the A.O. Thus he sought permission to withdraw the appeal. Ld.DR had no objection for withdrawal.

Lake View Sports Foundation 3. However, we find that since this appeal is not filed against any order passed by the A.O. it is not maintainable. Accordingly, this appeal is dismissed.

Pronounced on 08th January, 2021.

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