D.A.K.CHINARAJ NAIDU,VIRUDHUNAGAR vs. ACIT, VIRUDHUNAGAR

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ITA 1419/CHNY/2017Status: DisposedITAT Chennai16 August 2017AY 2007-082 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 by the Principal Commissioner under Section 264 of the Act is not an appealable order before the ITAT. Therefore, the appeal filed by the assessee was not maintainable.

What were the facts?

The assessee filed an appeal before the ITAT challenging an order passed by the Principal Commissioner of Income Tax under Section 264 of the Income-tax Act. The appeal was heard by the tribunal.

What were the issues?

The primary issue was whether an order passed by the Principal Commissioner under Section 264 of the Income-tax Act is appealable before the Income Tax Appellate Tribunal.

Which sections of the Income-tax Act were involved?

Section 264

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN

For Respondent: Shri N. Madhavan, JCIT
Hearing: 16.08.2017Pronounced: 16.08.2017

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

1.

The assessee filed the present appeal challenging the correctness of the order passed by the Principal Commissioner of Income Tax, Madurai-2, Madurai under Section 264 of the Income- tax Act, 1961 (in short 'the Act').

2.

Having heard the Ld.counsel for the assessee and the Ld. Departmental Representative, this Tribunal is of the considered opinion that the order passed by the Principal Commissioner of Income Tax under Section 264 of the Act is not an appealable order before this Tribunal. Therefore, the appeal filed by the assessee challenging the correctness of the order passed by the Principal Commissioner of Income Tax under Section 264 of the Act is not maintainable. Accordingly, the appeal is dismissed.

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