M/S. UNIQUE TECHNO BUILD PVT. LTD.,NEW DELHI vs. PR. CIT, NEW DELHI

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ITA 205/DEL/2017Status: DisposedITAT Delhi31 January 2020AY 2013-143 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that no appeal is provided against an order passed by the Principal Commissioner under section 264 of the Act. The aggrieved party can only approach the High Court, not the Tribunal. Therefore, the appeal against the dismissal of the rectification application is without merit.

What were the facts?

The assessee filed an appeal against the dismissal of a rectification application. The rectification application was filed against an order passed by the Principal Commissioner of Income Tax under section 264 of the Income Tax Act. The assessee did not appear for the hearing.

What were the issues?

Whether an appeal lies before the ITAT against an order passed by the Principal Commissioner under Section 264 of the Income Tax Act, or against the dismissal of a rectification application filed against such an order.

Which sections of the Income-tax Act were involved?

Section 154,Section 264

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: MS. SUSHMA CHOWLA & DR. B.R.R. KUMAR

Hearing: 30.01.2020Pronounced: 31.01.2020

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.

2.

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.

3.

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.

1.

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.

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 31st January 2020.

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