SANDEEP MEHTA, AHEMEDABAD V. CIT 1, MUMBAI

ITA 1369/MUM/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 8407 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 20-11-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 18-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJUNATHA SWAMY R
• Keywords: Revision of order

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, M UMBAI BEFORE HONBLE S/SHRI VIJAY PAL RAO (JM) , AND B.R.BASKARAN (AM) , . . , ./I.T.A. NO.1369/MUM/2013 ( / ASSESSMENT YEAR: 2005-06) SHRI SANDEEP A MEHTA C/O TALATI & TALATI CHARTERED ACCOUNTANTS, AMBIKA CHAMBERS, NEAR OLD HIGH COURT NAVARANGPURA AHMEDABAD / VS. COMMISSIONER OF INCOME TAX-1, 3 RD FLOOR, ROOM NO.387, AYAKAR BHAVAN, M K ROAD, MUMBAI-400020 ( / APPELLANT) .. ( / RESPONDENT) ./ ./ PAN/GIRNO.:ALFPM8393Q ! / APPELLANT BY : NONE ' ! /RESPONDENT BY SHRI MANJUNATHA SWAMY R # ' $% / DATE OF HEARING : 20.11.2014 &' ' $% /DATE OF PRONOUNCEMENT : 21.11.2014. / O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 17.1.2013 PASSED BY LD. COMMISSIONER OF INCOME TAX- 1, MUMBAI UNDER SECTION 264 OF THE INCOME TAX, ACT, 1964 (THE ACT). NONE A PPEARED ON BEHALF OF THE ASSESSEE AND HENCE, WE PROCEED TO DISPOSE OF THE AP PEAL EX-PARTE, WITHOUT PRESENCE OF THE ASSESSEE. 2. WE HEARD THE LD. DR AND PERUSED THE RECORD. WE NOTICE THAT THE ASSESSEE HAS FILED THE PRESENT APPEAL CHALLENGING T HE REVISION ORDER PASSED BY THE ADMINISTRATIVE COMMISSIONER OF INCOME TAX -1 UN DER SECTION 264 OF THE ACT. A PERUSAL OF THE PROVISIONS OF SEC. 253(1) WOULD SH OW THAT THE ORDER PASSED U/S 264 OF THE ACT IS NOT INCLUDED IN THE LIST OF THE O RDERS THAT MAY BE FILED BEFORE THE TRIBUNAL, MEANING THEREBY, THE REMEDY AGAINST THE O RDER PASSED BY LD CIT U/S ITA NO.1369/M/2013 2 264 OF THE ACT DOES NOT LIE BEFORE THE ITAT. IN VI EW OF THIS LEGAL POSITION, THE PRESENT APPEAL IS NOT MAINTAINABLE BEFORE THE TRIBU NAL AND ACCORDINGLY WE DISMISS THE SAME. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OP EN COURT ON 21 ST NOV, 2014 . &' # () * + 21ST NOV , 2014 ' ' , - SD SD ( / VIJAY PAL RAO ) ( . . ,/ B.R. BASKARAN ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER ( # MUMBAI: 21ST NOV,2014. . . ./ SRL , SR. PS !'# $#%! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. # 0$ ( ) / THE CIT(A)- CONCERNED 4. # 0$ / CIT CONCERNED 5. 6. 1, $ 2 , % 2 , ( # / DR, ITAT, MUMBAI CONCERNED ,3 4 / GUARD FILE. 5 # / BY ORDER, TRUE COPY 6 (ASSTT. REGISTRAR) % 2 , ( # /ITAT, MUMBAI