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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI KUL BHARAT & SHRI MANISH BORAD
Dinesh Jain 1 ITA 598 of 2017
IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE
BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER And SHRI MANISH BORAD, ACCOUNTANT MEMBER
ITA No.598/Ind/2017 A.Y. 2012-13
Dinesh Jain, Shajapur PAN – AGAPJ 8345 F :: Appellant
Vs
Pr. CIT, Ujjain :: Respondent
Assessee by Ms. Sonam Khandelwal, CA Revenue by Shri K.C. Selvamani, Sr. DR Date of hearing 07.1.2019 Date of pronouncement 08.1.2019
O R D E R PER SHRI KUL BHARAT, JM This appeal has been filed by the assessee against the order of the Pr.
CIT-Ujjain passed on 06.3.2017 u/s 264 of the I.T. Act on the following
grounds of the appeal:
On the facts and in the circumstances of the case, the ld. Pr. CIT has erred in rejecting the application u/s 264 of the I.T. Act for revision of the order passed by the Assessing Officer. 2. The Assessing Officer has made an unjustified addition of the following: a) Rs.13,80,850/- on account of undisclosed investment in property u/s 69 of the I.T. Act.
Dinesh Jain 2 ITA 598 of 2017
b) Rs.5,25,000/- on account of undisclosed investment in property u/s 69 of the I.T. Act.
At the outset of the hearing, we find that the impugned order was
passed u/s 264 of the Income Tax Act (in short ‘Act’) by the ld. Pr. CIT.
However, as per Section 253 of the Act, an appellant can file the appeal
before the Tribunal in respect of the following:
“Section 253 APPEALS TO THE APPELLATE TRIBUNAL. (1) Any assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a) An order passed by a Deputy Commissioner (Appeals) before the 1st day of October,1998 or, as the case may be, a Commissioner (Appeals) under section 154, section 250, Section 270A, section 271, section 271A or section 272A; or (b) An order passed by an Assessing Officer under clause (c) of section 158BC, in any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or (ba) an order passed by an Assessing Officer under sub-section (1) of section 115VZC; or (c) An order passed by a Pr. Commissioner or Commissioner under section 12AA or under clause (vi) of sub-section (5) of Section 80G or under section 263 or under section 270A or under section 271 or under section 272A or an order passed by him under section 154 amending his order under section 263 or an order passed by a Pr. Chief Commissioner or Chief Commissioner or a Pr. Director-General or Director-General or a Pr. Director or Director under section 272A or (d) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C in pursuance of the directions of the DRP or an order passed u/s 154 in respect of such order; (e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Pr. Commissioner or Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order; (f) an order passed by the Prescribed authority under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10.”
Dinesh Jain 3 ITA 598 of 2017
From the above, it is evident that no appeal is prescribed u/s 253 of the Act
against the order passed u/s 264 of the Act. Therefore, present appeal is
dismissed as not maintainable.
Finally, the appeal of the assessee is dismissed as not maintainable.
Order was pronounced in the open court on 08.1.2019.
Sd/- Sd/- (MANISH BORAD) ( KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated : 08.1.2019 !vyas! Copy to: Assessee/Respondent/CIT(A)/CIT/DR, Indore