M/S. INTEVA PRODUCTS INDIA AUTOMOTIVE PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3(1)(1), BANGALORE

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ITA 1750/BANG/2019Status: DisposedITAT Bangalore20 October 2020AY 2012-132 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 an appeal against an order passed under section 143(3) r.w.s. 263 of the Income-tax Act does not lie directly before the Tribunal. Therefore, the appeal filed by the assessee is not maintainable.

What were the facts?

The assessee filed an appeal before the ITAT against an order passed by the ACIT under section 143(3) r.w.s. 263 of the Income-tax Act. The assessee's counsel admitted that a direct appeal to the ITAT against such an order is not maintainable.

What were the issues?

The primary issue was the maintainability of a direct appeal to the ITAT against an order passed under section 143(3) r.w.s. 263 of the Income-tax Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI A K GARODIA

For Appellant: Shri M.P. Lohia, CA
For Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Hearing: 20.10.2020Pronounced: 20.10.2020

Per N.V. Vasudevan, Vice President

1.

This appeal by the assessee is against the order dated 11.6.2019 passed by the ACIT, Circle 3(1)(1), Bangalore u/s. 143(3) r.w.s. 263 of the Income-tax Act, 1961 [the Act] relating to assessment year 2012-13.

2.

When this appeal was taken up for hearing, the ld. counsel for the assessee fairly admitted that against the order passed u/s. 143(3) r.w.s. 263 of the Act, no direct appeal lies before the Tribunal u/s. 253 of the Act, therefore this appeal filed by the assessee has to be dismissed as not maintainable. The ld. counsel for the assessee has, however, also brought to our notice that the assessee has already filed an appeal before the CIT(Appeals) on 12.7.2019. In these circumstances, we are of the view that this appeal should be dismissed as not maintainable. Accordingly, we dismiss this appeal.

3.

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

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