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

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ITA 3535/MUM/2014Status: DisposedITAT Mumbai31 March 2017AY 2009-102 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 CIT under section 264 of the Income Tax Act is not appealable before the Tribunal. Therefore, the appeal filed by the assessee is not maintainable.

What were the facts?

The assessee filed an appeal before the ITAT against an order passed by the CIT under section 264. This order arose from an assessment order passed by the Assessing Officer under section 143(3).

What were the issues?

The primary issue was whether an order passed by the CIT under section 264 is appealable before the Income Tax Appellate Tribunal.

Which sections of the Income-tax Act were involved?

Section 264,Section 253(1),Section 143(3)

AI-generated summary — verify with the full judgment below

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.

2.

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.

3.

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

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