Smt. Shantaben K.Patel, Ahmedabad V. The ACIT.-10, Ahmedabad

ITA 1013/AHD/2007

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6217 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-06-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 08-03-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 244A

Judgement Text

IT A 1013/AHD/2007 AS SESSMENT YEAR 2001-02. 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B,AHME DABAD. ( BEFORE SHRI SHRI D. K. TYAGI AND SHRI A.K. GARODIA) I.T.A. NO. 1013/AHD/2007 (ASSESSMENT YEAR: 2001-2002) SMT. SHANTABEN K. PATEL, NIRMA HOUSE, ASHRAM ROAD, AHMEDABAD. (APPELLANT) VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-10, NARAYAN CHAMBERS, ASHRAM ROAD,AHMEDABAD. (RESPONDENT) PAN:AGGPP 2908 J APPELLANT BY : SHRI S.N. SOPARKAR, SR. ADVO CATE WITH SHRI HIMANSHU SHAH RESPONDENT BY : SHRI SAMIR TEKRIWAL, SR.D.R. ( )/ ORDER PER: SHRI A.K. GARODIA, A.M. THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE O RDER OF LD. CIT(A)-XVI, AHMEDABAD DATED 19-1-2007 FOR ASSESSMENT YEAR 2001- 02. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: - 1. IN LAW AND IN THE FACTS AND CIRCUMSTANCES OF TH E APPELLANTS CASE, THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) HAS GRO SSLY ERRED IN POINTS OF LAW AND FACTS. 2. IN LAW AND IN THE FACTS AND CIRCUMSTANCES OF TH E APPELLANTS CASE, THE LD. C.I.T. (A) HAS GROSSLY ERRED IN REJECTING APPEL LANTS CONTENTION THAT INTEREST U/S. 244A SHOULD BE GIVEN IN RESPECT OF PA YMENT OF TAXES MADE. IT A 1013/AHD/2007 AS SESSMENT YEAR 2001-02. 2 3.S 1IN LAW AND IN THE FACTS AND CIRCUMSTANCES OF T HE APPELLANTS CASE, THE LD. CIT(A) HAS GROSSLY ERRED IN HOLDING THAT P RESENT APPEAL IS NOT AGAINST ORDER U/S.154. IT IS SUBMITTED THAT APPEAL IS MAINTAINABLE AND INTEREST U/S. 244A SHOULD BE GRANTED ON THE REFUND IN RESPECT OF TAXES PAID. 3. AT THE VERY OUTSET, IT IS SUBMITTED BY THE LD. C OUNSEL OF THE ASSESSEE THAT FOR THIS VERY YEAR ON THIS VERY ISSUE IN THE CASE O F THE ASSESSEE ITSELF, THE TRIBUNAL HAS DECIDED THIS ISSUE AGAINST THE ASSESSEE IN ITA NO.371/AHD/2009 DATED 31- 12-2010. HE SUBMITTED A COPY OF THIS TRIBUNAL ORDER AND POINTED OUT THAT IN THIS ORDER, IT IS HELD BY THE TRIBUNAL THAT THIS ISSUE C AN BE RAISED BEFORE THE CHIEF COMMISSIONER OF INCOME TAX OR COMMISSIONER OF INCOM E TAX BUT THE APPEAL OF THE ASSESSEE BEFORE THE TRIBUNAL IS NOT MAINTAINABL E. IT IS SUBMITTED BY HIM THAT THE PRESENT APPEAL MAY ALSO BE DECIDED ACCORDINGLY. 4. THE LD. D.R. OF THE REVENUE SUPPORTED THE ORDER OF THE LD. CIT (A). 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN ITA NO.371/AHD/2009 DATED 31-12-2010, IT WAS HELD B Y THE TRIBUNAL IN THE CASE OF THIS VERY ASSESSEE FOR THIS VERY YEAR THAT THE C LAIM OF INTEREST SIMPLICITER IS NOT APPEALLABLE ORDER BEFORE THE LD. CIT(A) AS PER SECT ION 246A OF THE INCOME TAX ACT. IT WAS ALSO HELD BY THE TRIBUNAL THAT THE ASSE SSEE IS AT LIBERTY TO AGITATE THE ISSUE BEFORE THE CONCERNED CHIEF COMMISSIONER OF IN COME TAX OR COMMISSIONER OF INCOME TAX IN ACCORDANCE WITH LAW. IN THIS VIEW OF THE MATTER, THE PRESENT APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE BECAUSE IT IS ALREADY HELD BY THE TRIBUNAL IN THE CASE OF THIS VERY ASSESSEE FOR THIS VE`RY YEAR THAT THIS CLAIM OF INTEREST SIMPLICITER IS NOT AN APPEALLABLE ORDER BE FORE THE CIT(A) OR BEFORE THE TRIBUNAL AND THE REMEDY LIES SOMEWHERE ELSE. WE TH EREFORE, DECLINE TO INTERFERE IN THE ORDER OF THE LD. CIT (A) BY RESPECTFULLY FOL LOWING THE TRIBUNAL ORDER CITED BY THE LD. COUNSEL. IT A 1013/AHD/2007 AS SESSMENT YEAR 2001-02. 3 6. IN THE RESULT, ASSESSEES APPEAL IS DISMISS ED. ORDER PRONOUNCED IN OPEN COURT ON 30 - 06 - 2011. SD/- SD/- (D. K. TYAGI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. DATED:30 - 06 - 2011. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS)-XVI, AHMEDABAD. 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD. IT A 1013/AHD/2007 AS SESSMENT YEAR 2001-02. 4 1.DATE OF DICTATION 22 - 06 -2011 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 23 /06 / 2011 SMEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S - -2011. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT - -2011 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S - -2011 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK - -2011. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER.. S