M/S. NICE (GALAXY) BAR AND RESTAURANT ,MANGALURU vs. INCOME TAX OFFICER, WARD-2(1) , MANGALURU

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ITA 132/BANG/2024Status: DisposedITAT Bangalore09 May 2024AY 2009-10Bench: SHRI GEORGE GEORGE K (Vice President), SHRI WASEEM AHMED (Accountant Member)1 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 noted that an order passed by the PCIT under section 264 of the Act is not appealable to the ITAT under section 253 of the Act. Therefore, the Tribunal lacks the jurisdiction to adjudicate issues arising from such an order.

What were the facts?

The assessee filed an appeal against the PCIT's order dated 15.11.2023, passed under section 264 of the Income Tax Act, 1961, for the assessment year 2009-10. Despite several notices, neither the assessee nor their authorized representative appeared before the tribunal or sought an adjournment.

What were the issues?

Whether the ITAT has jurisdiction to hear an appeal against an order passed by the PCIT under section 264 of the Income Tax Act, 1961.

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, “B” BENCH : BANGALORE

Before: SHRI GEORGE GEORGE K & SHRI WASEEM AHMED

For Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Hearing: 09.05.2024Pronounced: 09.05.2024

Per George George K, Vice President:

1.

This appeal at the instance of the assessee is directed against PCIT’s order dated 15.11.2023, passed under section 264 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2009-10.

2.

We find that in spite of several notices issued, neither the assessee nor its authorized representative had represented or sought for any adjournment in the case. We find that assessee has challenged the PCIT’s Order passed under section 264 of the Act. The Order passed by the PCIT under section 264 of the Act is not an appealable order to the ITAT under section 253 of the Act. Since the Tribunal does not have jurisdiction to adjudicate any issues arising from the order passed under section 264 of the Act, this appeal is dismissed as not maintainable. It is ordered accordingly.

3.

In the result, appeal filed by the assessee is dismissed.

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