RAVIKUMAR DHANDHANIA,SALEM vs. ITO WARD 1(4), SALEM

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ITA 1041/CHNY/2019Status: DisposedITAT Chennai18 December 2019AY 2007-082 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal with liberty to pursue an alternative remedy. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the Income Tax Appellate Tribunal against an order passed under Section 220(2A) of the Income Tax Act. The assessee's representative conceded that an order under Section 220(2A) is not appealable before the Tribunal.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 220(2A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI GEORGE MATHAN & SHRI S. JAYARAMAN

Hearing: 18.12.2019Pronounced: 18.12.2019

O R D E R

PER GEORGE MATHAN, JUDICIAL MEMBER:

1.

This is an appeal filed by the Assessee against the order of the learned Principal Commissioner of Income Tax, Salem passed u/s.220(2A) of the Income Tax Act, 1961 dated 14.02.2019 in C.No.9503(1)/2018-19/PCIT/SLM dated 14.02.2019 for the Assessment Year 2007-08.

2.

Mr. R. Lakshmi Ratan, Advocate represented on behalf of the Assessee and Mr. AR.V.Sreenivasan, JCIT represented on behalf of the Revenue.

2 -: 3. At the time of hearing, it was fairly agreed by the learned Authorized Representative that the appeal is not maintainable in so far as an order u/s.220(2A) is not an appealable order before the Income Tax Appellate Tribunal. Consequently, he has prayed for permission “to withdraw the appeal with a liberty to obtain an alternative remedy.” The learned Authorized Representative has also made an endorsement to that effect. Consequently, the assessee is permitted to withdraw this appeal with liberty to obtain an alternative remedy. Accordingly, the appeal of the assessee is dismissed as withdrawn.

4.

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

Order pronounced in the open Court on 18th December, 2019 in Chennai.

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