M/s. Inteva Products India Automotive Private Limited, Bangalore V. The Deputy Commissioner Of Income Tax, Circle -3(1)(1), Bangalore

ITA 1750/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4184 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 20-10-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 08-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRADEEP KUMAR BENGALURU
• Section: 143(3); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA , ACCOUNTANT MEMBER IT A NO. 1750/BANG/2019 ASSESSMENT YEAR: 2012 - 13 INTEVA PRODUCTS INDIA AUTOMATIC PRIVATE LTD., 4 TH FLOOR, MANYATA EMBASSY, BUSINESS PARK, N1 BLOCK, OUTER RING ROAD, RACHENAHALLI VILLAGE, NAGAWARA, BANGALORE 560 045. PAN: AABCM 9623K VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI M.P . LOHIA, CA RESPONDENT BY : SHRI PRADEEP KUMAR, CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 20.1 0 .2020 DATE OF PRONOUNCEMENT : 20 . 1 0 .2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 11.6.2019 PASSED BY THE ACIT, CIRCLE 3(1)(1), BANGALORE U/S. 143(3) R.W.S. 263 OF THE INCOME-TAX ACT, 1961 [THE ACT] RELATING TO ASSESSM ENT YEAR 2012-13. 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE FAIRLY ADMITTED THAT AGAINST THE ORDER PAS SED U/S. 143(3) R.W.S. 263 OF THE ACT, NO DIRECT APPEAL LIES BEFORE THE TR IBUNAL U/S. 253 OF THE ACT, THEREFORE THIS APPEAL FILED BY THE ASSESSEE HAS TO BE DISMISSED AS NOT ITA NO. 1750/BANG/2019 PAGE 2 OF 2 MAINTAINABLE. THE LD. COUNSEL FOR THE ASSESSEE HAS , HOWEVER, ALSO BROUGHT TO OUR NOTICE THAT THE ASSESSEE HAS ALREADY FILED A N APPEAL BEFORE THE CIT(APPEALS) ON 12.7.2019. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THIS APPEAL SHOULD BE DISMISSED AS NOT MAINTAI NABLE. ACCORDINGLY, WE DISMISS THIS APPEAL. 3. IN THE RESULT, THE APPEAL BY THE ASSESSEE IS DIS MISSED. PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF OCTOBER, 2020. SD/- SD/- ( A K GARODIA ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 20 TH OCTOBER, 2020. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.