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Facts
The appellants, two co-operative societies, filed appeals before the ITAT against notices of hearing issued by the Pr. Commissioner of Income Tax (PCIT) under Section 263 of the Income-tax Act, 1961, for Assessment Year 2020-21. They did so under a mistaken belief that these notices, which initiated revisionary proceedings still pending, were appealable orders.
Held
The Tribunal clarified that an appeal under Section 253(1)(c)(ii) of the Act is only maintainable against a valid order passed under Section 263, not against a mere notice of hearing. Since no appeal is admissible against such notices under Section 253(1) & (2), the appeals were deemed unadmitted and dismissed.
Key Issues
Whether an appeal is maintainable before the Income Tax Appellate Tribunal against a mere notice of hearing issued under Section 263 of the Income Tax Act, 1961, prior to the passing of a final order.
Sections Cited
253(1)(c)(ii), 263, 253(1), 253(2)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI
Before: HON’BLE SHRI PAVAN KUMAR GADALE & SHRI G. D. PADMAHSHALI
& 0318/PAN/2024 AY:2020-21 ORDER PER G. D. PADMAHSHALI, AM; This twin appeals of the captioned assessee are instituted u/s 253(1)(c)(ii) of the Income-tax Act, 1961 [for short ‘the Act’] against the respective notices of hearing issued u/s 263 of the Act by the Pr. Commissioner of Income Tax, Hubali [for short ‘Ld. PCIT’] for assessment year 2020-21.
At the very outset of hearing, the Ld. Senior Counsel Mr 2. Vaidya appearing for these appellants have commonly submitted that, without the due consultation from the counsels, these assessees suo-motto have e-filed these separate appeals online against the notice of hearing issued to them. These notices since not an appealable orders under the Act, therefore both the appellants vide separate letter dt. 18/03/2025 seeks to withdraw these appeals, which may be permitted. Per contra, the Ld. DR contended that, in the absence of valid order passed u/s 263 of the Act, these appeals are to be treated as unadmitted and be dismissed as such. ITAT-Panaji Page 2 of 3 & 0318/PAN/2024 AY:2020-21 3. Admittedly in both these cases vide separate notice dt.
08/11/2024 a revisionary proceedings u/s 263 of the Act were initiated by the Ld. PCIT and as informed those proceedings are still pending for their culmination. However under a mistaken bonafied belief the appellants have filed these appeals against the respective hearing notice (supra) issued to them.
We note that, the appeal u/s 253(1)(c)(ii) of the Act is 4. admitted & maintainable only against a valid order passed u/s 263 of the Act. Since no appeal u/s 253(1) & (2) of the Act is admissible against any notice of hearing issued under the Act, therefore these appeals filed against such notices (supra) are thus deserves to be returned as unadmitted, ergo order accordingly.
In result, these appeals are DISMISSED as unadmitted. In terms of rule 34 of ITAT Rules, the order pronounced in the open court the date mentioned hereinbefore.