M/S. LIME LIGHT GOODS (P) LTD.,KOLKATA vs. ITO, WARD - 6(2), KOLKATA, KOLKATA

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ITA 1414/KOL/2018Status: DisposedITAT Kolkata28 November 2019AY 2009-102 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 order passed under section 264 of the Income Tax Act is not appealable before the Tribunal as per section 253. Therefore, the appeal was not maintainable.

What were the facts?

The assessee filed an appeal before the ITAT against an order passed by the Principal Commissioner of Income Tax under section 264. None appeared on behalf of the assessee during the hearing.

What were the issues?

The primary issue was the maintainability of an appeal before the ITAT against an order passed by the Principal CIT under section 264 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 264,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Per Shri P.M. Jagtap, Vice-President:- This appeal filed by the assessee is directed against the order of ld. Principal Commissioner of Income Tax, Kolkata-4, Kolkata dated 15.03.2018 passed under section 264 of the Income Tax Act, 1961.

2.

At the time of hearing fixed in this case today, none has appeared on behalf of the assessee. However, as rightly submitted by the ld. D.R., the order passed by the ld. Principal CIT under section 264 of the Act is not appealable before the Tribunal in terms of section 253 of the Income Assessment Year: 2009-2010 M/s. Lime Light Goods (P) Limited Tax Act, 1961. This appeal of the assessee, therefore, is not maintainable and the same is accordingly dismissed at the threshold.

3.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on November 28, 2019.

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