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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.
Held
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.
Key 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.
Sections Cited
264, 253
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Income Tax Appellate Tribunal, “B” BENCH : BANGALORE
Before: SHRI GEORGE GEORGE K & SHRI WASEEM AHMED
Per George George K, Vice President:
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.
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.
In the result, appeal filed by the assessee is dismissed.