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

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

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.

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.

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

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