M/S.ST.JOSEPH'S MONASTERY,ERNAKULAM vs. THE ITO ( EXEMPTION), KOCHI

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ITA 437/COCH/2019Status: DisposedITAT Cochin15 October 2019AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that an order passed by the CIT under Section 264 of the IT Act is not an appealable order before the Income Tax Appellate Tribunal. Such orders are challengeable before the High Court via a Writ Petition.

What were the facts?

The assessee filed an appeal before the ITAT against an order passed by the CIT under Section 264 of the Income Tax Act. The appeal was for the assessment year 2015-2016.

What were the issues?

The primary issue was whether an order passed by the CIT under Section 264 is appealable before the ITAT.

Which sections of the Income-tax Act were involved?

Section 264,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Chandra Poojari, AM & Shri George George K, JM

Hearing: 15.10.2019Pronounced: 15.10.2019

This appeal at the instance of the assessee is directed against CIT’s order dated 21.03.2019 passed u/s 264 of the I.T.Act. The relevant assessment year is 2015-2016.

2.

At the very outset, we noticed that this appeal has been filed against the order passed by the CIT u/s 264 of the I.T.Act. The order passed u/s 264 of the I.T.Act is not an appealable order to the Income Tax Appellate Tribunal u/s 253 of the I.T.Act. The assessee has to file Writ Petition before the Hon’ble High Court as against the order passed u/s 264 of the I.T.Act, if so advised. Since the order impugned is not 2 M/s.St.Joseph’s Monastery. an appealable order before the ITAT, we dismiss this appeal as not maintainable. It is ordered accordingly.

3.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced on this 15th day of October, 2019.

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