M/S SAURASHTRA FINANCE & HOLDINGS PVT. LTD.,KOLKATA vs. I.T.O WD - 9(4),KOLKATA, KOLKATA

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ITA 2290/KOL/2013Status: DisposedITAT Kolkata10 December 2015AY 2002-031 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the failure of the AO to give appeal effect to the CIT(A)'s order is not a maintainable ground for appeal before the ITAT. The appeals were dismissed on this technical ground.

What were the facts?

The assessee filed appeals before the ITAT challenging the assessment orders. The assessee's sole grievance was that the Assessing Officer (AO) had not given appeal effect to the orders of the CIT(A).

What were the issues?

Whether the failure of the AO to give appeal effect to the CIT(A)'s order is a valid ground for appeal before the ITAT.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 251

AI-generated summary — verify with the full judgment below

Date of hearing: 10.12.2015 Date of pronouncement: 10.12.2015 For the Appellant: N o n e For the Respondent: Shri Tanuj Niyogi, JCIT, Sr. DR Both these appeals by assessee are arising out of separate orders of CIT(A)-VIII, Kolkata in Appeal Nos.59 & 49/CIT(A)-VIII/Kol/06-07 dated 11.03.2013 and 07.01.2013 respectively. Assessments were framed by ITO, Ward-9(4), Kolkata, u/s. 251/143(3)/147 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for AYs 2002-03 & 2003-04 vide its order dated 24.07.2013.

2.

At the outset, in these two appeals of assessee, the assessee has only grievance that the AO has not allowed the appeal effect to the order of CIT(A) in both the years. Can this be a ground for challenge before ITAT? In my opinion, this cannot be a ground for challenge before ITAT. Accordingly, these two appeals of the assessee are dismissed as not maintainable. However, the AO is advised to give appeal effect to the order of CIT(A) immediately in term of various instruction issued by CBDT. Both the appeals of assessee are dismissed.

3.

In the result, both the appeals of assessee are dismissed.

4. Order is pronounced in the open court. Sd/- (Mahavir Singh) Judicial Member Dated : 10th December, 2015 Jd. Sr. P.S Copy of the order forwarded to: APPELLANT – M/s. Saurashtra Finance & Holding Pvt. Ltd., 64, Sambhunath 1. Pandit Street, Kolkata-25. Respondent – ITO, Ward-9(4), Kolkata. 2 The CIT(A), Kolkata 3.

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