M/s. Best & Crompton Engg Ltd., CHENNAI V. DCIT, CHENNAI

ITA 1090/CHNY/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68845 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2013
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 26-11-2013
• Assessment Year: 1995-1996
• Appeal Filed On: 13-06-2011
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH RAI
• Assessee Lawyers: S SUBRAMANIAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI BEFORE DR. O.K. NARAYANAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER I.T.A. NO. 1090/MDS/2011 ASSESSMENT YEAR 1995-96 M/S. BEST & CROMPTON ENGG. LTD., 28, INDUSTRIAL ESTATE, AMBATTUR, CHENNAI-600 098 [PAN: AAACB 2753 N] VS COMMISSIONER OF INCOME TAX, CHENNAI-I, CHENNAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S. SUBRAMANIAM, FCA RESPONDENT BY : SHRI ANIRUDH RAI, CIT-DR DATE OF HEARING : 26-11-2013 DATE OF PRONOUNCEMENT : 26-11-2013 O R D E R PER VIKAS AWASTHY, JUDICIAL MEMBER: THE APPEAL HAS BEEN FILED BY THE ASSESSEE IMPUGNIN G THE ORDER OF THE COMMISSIONER OF INCOME TAX-CHENNAI-I D ATED 11-03-2011 PASSED U/S.264 OF THE INCOME TAX ACT, 19 61 (HEREIN AFTER REFERRED TO AS THE ACT). I.T.A. NO. 1090/MDS/2011 :- 2 -: 2. AT THE OUTSET, SHRI ANIRUDH RAI, APPEARING ON BE HALF OF THE REVENUE SUBMITTED THAT THE APPEAL OF THE ASSESSEE A GAINST THE ORDER OF COMMISSIONER OF INCOME TAX PASSED U/S. 264 IS NOT MAINTAINABLE BEFORE THE TRIBUNAL. 3. WE AGREE WITH THE CONTENTION OF THE LD.DR. AS PER THE PROVISIONS OF SECTION 253 OF THE ACT, ORDER PASSED U/S. 264 IS NOT APPEALABLE BEFORE THE TRIBUNAL. THEREFORE, THE PRESENT APPEAL IS DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON TUESDAY, THE 26 TH NOVEMBER, 2013 AT CHENNAI. SD/- SD/- (DR. O.K. NARAYANAN) (VIK AS AWASTHY) VICE PRESIDENT JUDICIAL MEMBER DATED: 26 TH NOVEMBER, 2013 TNMM COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR