ESSAR ENERGY SERVICES LTD,MUMBAI vs. CIT-5, MUMBAI

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ITA 3138/MUM/2016Status: DisposedITAT Mumbai17 October 2016AY 2010-112 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 allowed the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn because it was not maintainable before the ITAT.

What were the facts?

The assessee filed an appeal before the ITAT against an order passed by the Assessing Officer under section 143(3) read with section 263 of the Income Tax Act. Upon reviewing the appeal papers, the assessee realized the appeal was wrongly filed before the Tribunal and should have been filed before the CIT(A).

What were the issues?

Whether an appeal against an order passed under section 143(3) read with section 263 of the Act is maintainable before the ITAT, or if it should be filed before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

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

Before: SHRI B.R.BASKARAN (AM) & SHRI RAM LAL NEGI (JM)

For Appellant: Shri. Anuj Kishadwala
For Respondent: Shri. A.K.Kardam
Hearing: 17/10/2016Pronounced: 17/10/2016

At the outset, the Ld. Authorised Representative for the appellant/assessee moved an application for withdrawal of the present appeal stating therein that on perusal of appeal papers which were recently received, it was noticed that appeal against the order passed by Assessing Officer u/s 143(3) r.w.s. 263 of the Income Tax Act, 1961 ( in short ‘the Act’) has been filed wrongly before the Tribunal and the same was required to be filed before the CIT(A), therefore, the appellant/assessee may be allowed to withdraw the same.

2.

The Ld. Departmental Representative did not oppose the application moved by the appellant.

3.

We notice that the present appeal is not maintainable as the same has been filed against the assessment order passed by AO under section 143(3) read with section 263 of the Act. Accordingly, we allow the application of the appellant/assessee and dismiss the appeal as withdrawn.

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