ENSO P. LTD,MUMBAI vs CIT 3, MUMBAI

Income Tax Appellate Tribunal, MUMBAI BENCH “E”, MUMBAI

Before: SHRI G.S.PANNU & SHRI AMARJIT SINGHDr.C.H.Street, Marine Lines,

For Appellant: Shri Sanjay Kapadia&

For Respondent: Shri A.K.Nayak

Hearing: 29/03/2017Pronounced: 31/03/2017

ORDER PER G.S.PANNU,A.M:

The captioned appeal filed by the assessee pertaining to assessment year 2009-10 is directed against an order passed by CIT-3, Mumbai dated 18/03/2014 under section. 264 of the Income Tax Act, 1961 (in short ‘the Act’), which in turn, arises out of an order passed by the Assessing Officer under section 143(3) of the Act dated 02/12/2011.

At the time of hearing, it was a common point between the parties that the captioned appeal is not maintainable as the impugned order passed by the CIT under section 264 of the Act is not appealable before the Tribunal as prescribed in section 253(1) of the Act.

As a consequence, the captioned appeal is dismissed as not maintainable.

ENSO P. LTD,MUMBAI vs. CIT 3, MUMBAI