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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: MS. SUSHMA CHOWLA & DR. B.R.R. KUMAR
आदेश / ORDER PER SUSHMA CHOWLA, VP The present appeal has been filed by the assessee against the dismissal of rectification application filed under section 154 of the Income Tax Act, 1961 (in short “the Act”) by the Pr. Commissioner of Income Tax, dated 19/12/2016, passed under section 264 of the Act.
Despite the assessee noting the date of hearing on the last date, none appeared on behalf of the assessee and we proceed to decide the present appeal after hearing the Ld. DR for the Revenue.
On perusal of the record and after hearing the Ld. DR for the Revenue, we find that the present appeal has been filed against the dismissal of rectification application moved against the order passed by the Pr.
Commissioner under section 264 of the Act. Under the statute, no appeal is provided against the order passed by the Pr. Commissioner/Commissioner of Income Tax under section 264 of the Act. The assessee if aggrieved by the order of the Pr. Commissioner/Commissioner, can only approach the Hon’ble High Court and not the Tribunal. Following the same simile, there is no merit in the appeal filed against the dismissal of rectification application filed by the assessee against the order passed under section 264 of the Act. Hence, on this premises itself, we dismiss the appeal of the assessee.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open court on 31st January 2020.