9X MEDIA PRIVATE LIMITED,MUMBAI V. ACIT 16(1) MUMBAI, MUMBAI

ITA 3191/MUM/2025

AI Insights

The case involves two appeals by 9X Media Private Limited against the Assessment Orders for the Assessment Years 2011-2012 and 2012-2013 passed under Section 143(3) read with Section 254 of the Income Tax Act by the Assessing Officer. The appeals were filed directly before the Income Tax Appellate Tribunal, which is not the appropriate forum for challenging these specific Assessment Orders. The Assessee argued that the demand notice under Section 156 of the Act referred to filing an appeal before the Tribunal, which led to the direct filing. However, the tribunal clarified that the correct procedure was to appeal to the Commissioner of Income Tax (Appeals). The tribunal also addressed the Assessee's request for a refund of the appeal fee, stating that the circumstances did not warrant a refund as per the applicable rules.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668710 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ASSESSEE
• Section: 143(3); 2

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No.3190/MUM/2025 (Assessment Year: 2011-2012) & ITA No.3191/MUM/2025 (Assessment Year: 2012-2013) 9X Media Private Limited Ground Floor, Gala No.1,, ABEL Estate, Saki Vihar Road, Saki Naka Mumbai – 400072. Maharashtra. [PAN:AABCI5594D] …………. Appellant Assistant Commissioner of Income Tax 16(1), Mumbai Room No.439, Aayakar Bhavan, M.K.Road, Mumbai – 400020. Maharashtra Vs …………. Respondent Appearance For the Appellant/Assessee For the Respondent/Department : : Shri Manoj Raghani Shri Arun Kanti Datta Date Conclusion of hearing Pronouncement of order : : 26.06.2025 27.06.2025 O R D E R [ Per Rahul Chaudhary, Judicial Member: 1. These are two appeals preferred by the Assessee for the Assessment Year 2011-2012 and 2012-2013 which were heard together and are being disposed of by way of a common order. ITA No.3190/Mum/2025 pertains to Assessment Year 2011-2012 and ITA No.3191/Mum/2025 pertains to Assessment Year 2012-2013. 2. When the appeals were taken up for hearing, the Learned Departmental Representative pointed out that the Assessee has challenged the Assessment Orders passed by the Assessing Officer ITA No.3190&3191/Mum/2024 Assessment Year 2011-2012 & 2012-2013 2 under Section 143(3) read with Section 254 of the Act directly in appeal before the Tribunal without preferring any appeal before the Commissioner of Income Tax (Appeals). The appeal preferred by the Assessee were, therefore, not maintainable. Responding to the aforesaid submissions the Learned Authorized Representative for the Assessee submitted that the Assessee has preferred appeal before the Tribunal since the demand notice issued under Section 156 of the Act made reference to filing appeal before the Tribunal. Without, prejudice to the aforesaid, it was further submitted by the Learned Authorized Representative of the Assessee that in case the present appeals were held to be not maintainable, the appeal fee of INR.10,000/- paid in respect of each of the appeal be refunded to the Assessee. 3. On perusal of the record we find that in the memorandum of appeal in Form 36 for the Assessment Years 2011-2012 and 2012-2013, while ‘section/sub-section under which appeal has been filed’ has been mentioned as Section 250 of the Act, in the details of order appealed against the date of the Assessment Order passed under Section 143(3) read with Section 254 of the Act has been mentioned. Thus, by way of present appeal the Assessee has impugned the Assessment Order passed under Section 143(3) of the Act read with Section 254 of the Act and the appeal against the same lies before the Commissioner of Income Tax (Appeals) in terms of Section 246A of the Act and not before this Tribunal. Order passed by the Commissioner of Income Tax (Appeals) under Section 250 of the Act is appealable before this Tribunal. However, in the present case the orders impugned by way of ITA No.3190/Mum/2025 (Assessment Year 2011-2012) and ITA No.3191/Mum/2025 (Assessment Year 2012-2013) are the Assessment Orders passed under Section 143(3) read with Section 254 of the Act by the Assessing Officer, and not the orders passed by the Commissioner of Income Tax (Appeals) under Section 250 of ITA No.3190&3191/Mum/2024 Assessment Year 2011-2012 & 2012-2013 3 the Act. The Assessee has preferred the present appeals before this Tribunal by misplacing reliance upon the contents of Demand Notice issued under Section 156 of the Act. As regards, the contention of the Assessee seeking refund of appeal fee paid for the institution of the appeal is concerned, we find that no factual or legal basis has been placed before us in support of the same. The reference to the extract of Income Tax Appellate Tribunal – Office Manual is of no aid to the Assessee since the same deals with a case of refund of (a) fee paid twice or (b) excess fee paid or (c) fee paid in respect of appeal not actually filed. Clearly, that is not the case in the appeals before under consideration. In view of the aforesaid, both the appeal preferred by the Assessee are dismissed. The Assessee would have such liberty, as available the provisions of the Act, to challenge the Assessment Order in appeal before the Commissioner of Income Tax (Appeals). In case the Assessee moves application seeking condonation of delay, the Commissioner of Income Tax (Appeals) shall adjudicate the same after taking into consideration the time spent by the Assessee in pursuing the present appeals before this Tribunal which has been held by us to be wrong forum. 4. In result, the both the appeals preferred by the Assessee are dismissed. Order pronounced on 27.06.2025. Sd/- Sd/- (Omkareshwar Chidara) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 27.06.2025 Milan,LDC ITA No.3190&3191/Mum/2024 Assessment Year 2011-2012 & 2012-2013 4 आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त/ The CIT 4. प्रध न आयकर आय क्त / Pr.CIT 5. दिभ गीय प्रदिदनदध ,आयकर अपीलीय अदधकरण ,म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदधकरण, म ुंबई / ITAT, Mumbai "