M/s. Malnad Areca Marketing Co-operative Society Limited, Shivamogga V. Assistant Commissioner Of Income Tax, Circle - 1, Shivamogga

ITA 1315/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3554 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 03-03-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 13-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Section: 13

Judgement Text

ITA N O . 1315 (B)/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, BENGALURU BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA NO .1 315 /BANG /201 9 (ASSESSMENT YEA R : 20 1 2 - 13 ) M/S MALNAD ARECA MARKETING CO - OPERATIVE S O CIETY LTD., APMC YARD, SHIVAMOGGA VS. A CIT , CIRCLE - 1, SHIVAMOGGA PAN NO. AAAJM0788P ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI RAKESH, CA RESPONDENT BY : S MT. R. PREMI , JCIT DATE OF HEARING 03 - 03 - 2020 DATE OF PRONOUNCEMENT 04 - 03 - 2020 O R D E R PER PRADIP KUMAR KEDIA AM T HE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSE S SEE AGAINST THE ORDER OF THE AO DATED 15 - 05 - 2019 GIVING EFFECT TO THE ORDER OF THE ITAT IN ITA NO. 49/BANG/2018 DAT ED 07 - 12 - 2018. 2. AS PER ITS GROUNDS OF APPEAL , THE ASSESSEE HAS ASSAILED THE ORDER OF THE AO GIVING THE APPEAL EFFECT AROSE IN PURSUANCE OF THE APPELLATE ORDER RENDERED BY THE TRIBUNAL ON THE QUESTION OF APPLICABILITY OF S E C.80P(2)(A)(I) OF THE ACT ON INTEREST EARNED BY THE ASSESSEE SOCIETY. ITA N O . 1315 (B)/2019 2 3 . W ITHOUT GOING INTO THE MERITS OF THE CASE , WE NOTICE AT THE OUTSET THAT THE ASSESSEE HAS CHALLENGED THE ACT OF THE AO BEFORE THE TRIBUNAL TOWARDS ORDER GIVING APPEAL EFFECT WHEREIN DEDUCTION UNDER SC.80P HA S B EEN DENIED TO THE ASSESSEE. 4 . IN THIS REGARD, W E FIND THAT THE ASSESSEE HAS APPROACHED THE TRIBUNAL INCORRECTLY INSTEAD OF THE FIRST APPELLATE AUTHORITY . 5 . THE ORDER GIVING APPEAL EFFECT IS AN APPEALABLE ORDER UNDER S E C.246A OF THE ACT BECAUSE THE O RDER PASSED BY THE AO GIVING EFFECT TO THE DECISION OF THE A PPELLATE AUTHORITY IS AS MUCH AN ASSESSMENT ORDER AS THE ONE PASSED BY HIM UNDER S E C.143 OF THE ACT. WE THUS FIND THAT THE APPEAL EFFECT ORDER PASSED BY THE AO ALLEGEDLY IN CONTRAVENTION OF THE A PPELLATE ORDER OF THE ITAT IS AN APPEALABLE ORD E R BEFORE THE CI T(A) UNDER S E C.246 A OF THE ACT. CONSEQUENTLY, EXERCISE OF STATUTORY RIGHT BY ASSESSEE TO PREFER APPEAL DIRECTLY BEFORE TRIBUNAL WITHOUT PLACING ITS GRIEVANCE BEFORE THE CIT(A) IS NOT MAINTAINA BLE UNDER THE S CHEME OF THE ACT. CONSEQUENTLY, THE APPEAL OF THE ASESSEE ARISING FROM THE ORDER OF AO CANNOT BE ENTERTAINED. 6 . HOWEVER, WE MAY HASTENED TO ADD THAT THE ASSESSEE SHALL BE ENTITLED TO PURSUE THE REMEDY BY WAY OF APPEAL AGAINST THE ORDER OF THE AO GIVING EFFECT TO THE APPEAL IN QUESTION BEFORE THE CIT(A) IN ACCORDANCE WITH LAW. THE CIT(A) SHALL NOT REJECT THE APPEAL OF THE ASSESSEE ON THE GROUND S OF BAR OF LIMITATION AS ATTRIBUTABLE TO THE ERROR IN PURSUING THE REMEDY WRONGLY BEFORE TH E TRIBUNAL INSTEAD OF CIT(A). ITA N O . 1315 (B)/2019 3 7 . I N THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS INFRUCTUOUS . SD/ - SD/ - (N.V.VASUDEVAN ) (PRADIP KUMAR KEDIA) VICE PRESIDENT ACCOUNTANT MEMBER PLACE: BENGALURU DATED: *AM COPY OF ORDER FORWARDED TO: - 1 . REVENUE 2 . ASSESSEE 3 . CONCERNED CIT 4 . CIT (A) 5 . DR, ITAT, BENGALURU . 6. GUARD FILE. BY ORDER ASST. REGISTRA R THIS ORDER PRONOUNCED IN OPEN COURT ON 4 TH MARCH, 2020.