Khimraj Sonajee Bagreca L/H of Late Smt Patuben Sonmalji Shah, Ahmedabad V. ITO Ward-7, Vapi

ITA 145/SRT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0986 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-08-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 13-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No. 145/SRT/2019 Ǔनधा[रणवष[/Assessment Year: (2011-12) (Virtual Court Hearing) Late Smt. Patuben Sonmalji Shah, L/h. Khimraj Sonajee Bagrecha, B/02, M. S. Apartment, Opp. Rita Park, Shahibaug, Ahmedabad-380004. Vs. The ITO, Ward-7, Vapi. (Appellant) (Respondent) èथायीलेखासं./जीआइआरसं./PAN/GIR No.: ARGPA0340A Assessee by None. Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 30/08/2022 Date of Pronouncement 12/10/2022 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2011-12, is directed against the show cause letter dated 22.01.2019, issued by the Learned Commissioner of Income Tax (Appeals), Valsad [in short “the ld. CIT(A)”]. 2. None appeared on behalf of the assessee. Notice of hearing of this appeal was sent to the assessee at the address given by the assessee in Form No.36. The said notice has not been returned unserved. This appeal was listed for hearing before the Tribunal on 30.08.2022. Today i.e. on 30.08.2022 when the case was called for hearing, none appeared on behalf of the assessee nor any request for adjournment was made. It means that assessee is not interested in prosecuting this appeal. Therefore, we have heard ld DR for the Revenue. 3. The Learned Departmental Representative (Ld. DR) for the Revenue, at the outset, stated that this appeal filed by assessee is not tenable in law, as the appeal was filed against the show cause notice issued by the Ld. CIT(A). This Page | 2 ITA 145/SRT/2019/AY.2011-12 Khimraj Sonajee Bagreca appeal was not filed against order of Ld. CIT(A), therefore, Ld. DR submitted that the show cause notice of the Ld. CIT(A) is not appealable order, therefore, appeal filed by the assessee, should be dismissed. 4. We have heard Ld DR for the Revenue and perused the material available on record and noted that appeal is filed by the assessee against the show cause notice issued by the Ld. CIT(A), which is not appealable order, as per section 253 of the Income Tax Act of 1961. We note that assessee has filed appeal before the Tribunal against the following show- cause notice, which is reproduced below: Page | 3 ITA 145/SRT/2019/AY.2011-12 Khimraj Sonajee Bagreca 5. The assessee has stated in his ground nos. 1, 2 and 3 raised by him that ld CIT(A) was wrong, vide letter dated 22.01.2019, in treating an order rejecting the appeal filed manually. Thus, we note that show cause notice issued by the Ld. CIT(A) is not appealable order under section 253 of the Act, therefore, such appeal is liable to be dismissed, as it is not maintainable as per the provisions of section 253 of the Act, therefore, we dismiss the appeal of the assessee. 6. In the result, appeal filed by assessee is dismissed. Order is pronounced in the open court on 12/10/2022 by placing the result on the Notice Board. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER lwjr /Surat Ǒदनांक/ Date: 12/10/2022 SAMANTA Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // TRUE COPY // Assistant Registrar/Sr. PS/PS ITAT, Surat