M/S. MUSTUFABHAI ABDULVAHAB PIJWALA,NADIAD vs. THE PR. CIT-2, BARODA

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ITA 310/AHD/2021Status: DisposedITAT Ahmedabad08 March 2024AY 2015-16Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)2 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 the appeal filed by the assessee against the 'giving effect order' by the Income Tax Officer is not maintainable before the Tribunal. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against an order passed by the Income Tax Officer, National Faceless Assessment Centre, Delhi. This order was passed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961.

What were the issues?

The primary issue was the maintainability of the assessee's appeal before the Income Tax Appellate Tribunal against a 'giving effect order'.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Assessment Year 2015-16 M/s. Mustufabhai The Pr. CIT-2, Baroda Abdulvahab Pijwala 57, Sardar Patel Shak Vs Market, NH-8, AT Piplag, Tal Nadiad, Gujarat 387335 PAN: AAVFM4677Q (Respondent) (Appellant) Assessee Represented: Shri Piyush Panchal, A.R. Revenue Represented: Shri Ashok Natha Bhalekar, Sr.D.R. Date of hearing : 06-03-2024 Date of pronouncement : 08-03-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the Assessment order dated 25.09.2021 passed by the Income Tax Officer, National Faceless Assessment Centre, Delhi passed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16.

Page No 2 M/s. Mustufabhai Abdulvahab Pilwala vs. PCIT

2.

This appeal filed against the giving effect order by the Income Tax Officer is not maintainable before this Tribunal under section 253 of the Act. Therefore the appeal filed by the assessee is hereby dismissed in limine.

3.

In the result, the appeal is hereby dismissed.

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