MADURAI VEERAN JEYARAMAN,MADURAI vs. ITO NON CORP. WARD 1(3), MADURAI

This appeal by the assessee is arising out of the order of the Commissioner of Income Tax PCIT, Madurai u/s. 264 of the Income Tax Act, 1961 (hereinafter the ‘Act’) in order No.ITBA/REV/F/REV7/2024-25/1072036052(1) dated 09.01.2025.

None appeared for the assessee.

At the time of hearing, we have noticed that the impugned order under challenge has been passed u/s 264 of the Act by the PCIT, Madurai. Against the order passed u/s. 264 of the Income-tax Act, 1961, assessee preferred an appeal before the Tribunal. We are of the considered view that there is no right of appeal provided under the statute against the order passed u/s. 264 of the Act. In fact a party to litigation can move to an appropriate forum only when the statute provides for such a right. As can be noticed from section 253 of the Income-tax Act, 1961 an order passed by the Commissioner of Income Tax (‘CIT’) u/s. 264 of the Act is not appealable before the Appellate Tribunal. Since there is no statutory right to file an appeal against the order passed u/s. 264 of the Act, the appeal filed by the assessee is dismissed. However, liberty is given to the assessee to take appropriate steps as per law. The ld. DR has not objected to the dismissal of the appeal.

In result, appeal of the assessee is dismissed in terms above. Order pronounced in the open court on 30th , day of June, 2025.