D.A.K.Chinaraj Naidu, Virudhunagar V. ACIT, Virudhunagar

ITA 1419/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6333 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 02-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Assessee Lawyers: D ANAND

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , , ' # BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.1419/MDS/2017 & '& / ASSESSMENT YEAR : 2007-08. SHRI D.A.K. CHINNARAJ NAIDU, S/O KONDAL NAIDU, M. ALAGAPURI VILLAGE, MEESALPUR (POST), VIRUDHUNAGAR DIST 626 003. PAN : ADPPC 1879 B V. THE PRINCIPAL COMMISSIONER OF INCOME TAX 2, MADURAI. ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI D. ANAND, ADVOCATE +,)* - . / RESPONDENT BY : SHRI N. MADHAVAN, JCIT / - 0' / DATE OF HEARING : 16.08.2017 12' - 0' / DATE OF PRONOUNCEMENT : 16.08.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE FILED THE PRESENT APPEAL CHALLENGING THE CORRECTNESS OF THE ORDER PASSED BY THE PRINCIPAL CO MMISSIONER OF INCOME TAX, MADURAI-2, MADURAI UNDER SECTION 264 OF THE INCOME- TAX ACT, 1961 (IN SHORT 'THE ACT'). 2 I.T.A. NO.1419/MDS/17 2. HAVING HEARD THE LD.COUNSEL FOR THE ASSESSEE AND THE LD. DEPARTMENTAL REPRESENTATIVE, THIS TRIBUNAL IS OF TH E CONSIDERED OPINION THAT THE ORDER PASSED BY THE PRINCIPAL COMM ISSIONER OF INCOME TAX UNDER SECTION 264 OF THE ACT IS NOT AN A PPEALABLE ORDER BEFORE THIS TRIBUNAL. THEREFORE, THE APPEAL FILED BY THE ASSESSEE CHALLENGING THE CORRECTNESS OF THE ORDER PASSED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX UNDER SECTION 264 OF THE ACT IS NOT MAINTAINABLE. ACCORDINGLY, THE APPEAL IS DISMISSED . 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH AUGUST, 2017 AT CHENNAI. SD/- SD/- ( ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 16 TH AUGUST, 2017. KRI. - +056 76'0 /COPY TO: 1. )* /APPELLANT 2. +,)* /RESPONDENT 3. 68 +0 /DR 4. 9& : /GF.