RAJENDRA PAL SYAL,VADODARA vs. PR. CIT-4, VADODARA

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ITA 108/AHD/2019Status: DisposedITAT Ahmedabad23 March 2022AY 2010-112 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 ITAT held that an order passed under Section 220(2A) is not appealable under Section 253(1) of the Act. Therefore, the appeal filed by the assessee was not maintainable.

What were the facts?

The assessee filed an appeal against an order passed under Section 220(2A) of the Income Tax Act. The appeal was filed before the Income Tax Appellate Tribunal (ITAT).

What were the issues?

The primary issue was the maintainability of an appeal against an order passed under Section 220(2A) before the ITAT.

Which sections of the Income-tax Act were involved?

Section 220(2A),Section 253(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI PRAMOD M. JAGTAP&

For Respondent: Shri R. R. Makwana, Sr. DR
Hearing: 21.03.2022Pronounced: 23.03.2022

PER PRAMOD M. JAGTAP, VICE PRESIDENT:

The assessee has come up in appeal against the order passed under Section 220(2A) of the Income Tax Act, 1995 (hereinafter referred to as “the Act”) passed by the Ld. PCIT-4, Vadodara for A.Y. 2010-11 which is not appealable under the purview of the provision of Section 253(1) of the Act. Hence, the same is dismissed as not maintainable.

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