GAURAV KUMAR SHANGARI,RANCHI vs. PCIT, RANCHI

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ITA 98/RAN/2023Status: DisposedITAT Ranchi11 December 20232 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the application for early hearing, stating that the grounds provided were not sufficient to warrant breaking the queue of pending appeals. The appeal was directed to be heard in its normal turn.

What were the facts?

The assessee filed an application for early hearing of an appeal against a revision order passed by the PCIT under Section 263 of the Income Tax Act. The assessee contended that the revision order could lead to an unjust assessment.

What were the issues?

Whether the grounds presented by the assessee justify an early hearing of an appeal against a PCIT's revision order.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RANCHI BENCH, RANCHI

Before: Shri Sanjay Garg & Dr. Manish Borad

order

: December 11, 2023 APPLICATION FOR EARLY HEARING ORDER

Per Sanjay Garg, Judicial Member:

1.

The present is an application dated 06.09.2023 received by the Registry on 06.11.2023 for early hearing of the appeal of the assessee preferred against the order dated 30.03.2023 of the Principal Commissioner of Income Tax, Ranchi [hereinafter referred to as ‘PCIT’] exercising his revision jurisdiction u/s 263 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

We have gone through the application for early hearing. The only contention raised in the application of the assessee is that the assessee has assailed the revision order of the PCIT u/s 263 of the Act, and that pursuant to the order of the PCIT directing the Assessing Officer for framing assessment afresh, it may result in unjust assessment against the assessee. We find that this is not a ground for early hearing of the appeal. There are many appeals pending before this Tribunal against the revision orders passed by the PCIT u/s 263 of the Act. There is no case Assessment Year: 2018-19 Gaurav Kumar Shangari is made out to break the queue and fix the appeal for early hearing. In view of this, the Registry is directed to fix the appeal immediately to be heard without breaking the queue. The application of the assessee for early hearing is hereby dismissed. 3. In the result, the application for early hearing stands dismissed. Kolkata, the 11th December, 2023. Sd/- Sd/- [Manish Borad] [Sanjay Garg] Accountant Member Judicial Member

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