Namdeo Nivrutti Rakh, Pune V. Income-tax Officer,

ITA 1809/PUN/2013

• Counselvise Citation: 180924514 RSA 2013
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-01-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 08-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.1809/PN/2013 ASSESSMENT YEAR: 2008-09 SHRI NAMDEO NIVRUTTI RAKH S.NO.40, PRATAP HEIGHTS, KESHAV NAGAR, MUNDHAVA, PUNE 36 PAN: AFNPR8135F . APPELLANT VS. THE INCOME TAX OFFICER, WARD 1 (3), PUNE . RESPONDENT APPELLANT BY : NONE RESPONDENT BY : RAJESH DAMOR DATE OF HEARING : 14-01-2015 DATE OF PRONOUNCEMENT : 21-01-2015 ORDER PER SUSHMA CHOWLA, JM: THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF CIT-I, PUNE, DATED 28.03.2013 RELATING TO ASSESSMENT YEAR 2008- 09 AGAINST ORDER PASSED UNDER SECTION 264 OF THE INCOME-TAX ACT, 1961. 2. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHALF OF T HE ASSESSEE NOR WAS ANY APPLICATION MOVED BY THE ASSESSEE FOR ADJOURNMENT. THEREFORE, WE PROCEED TO DECIDE THE APPEA L AFTER GOING THROUGH THE RECORD. 3. THE PERUSAL OF THE APPEAL MEMO REFLECTS THAT THE PRESE NT APPEAL WAS FILED AFTER A DELAY OF 125 DAYS AND THE ASSESSEE HAS NOT MOVED ANY APPLICATION FOR CONDONATION OF DELAY. FURTHER, THE PRESENT APPEAL IS ITA NO.1809/PN/2013 SHRI NAMDEO NIVRUTTI RAKH 2 FILED AGAINST ORDER PASSED UNDER SECTION 264 OF THE ACT. TH E SAID ORDER PASSED UNDER SECTION 264 OF THE ACT IS NOT APPEALABLE A S NO APPEAL AGAINST THE SAID ORDER LIES BEFORE THE TRIBUNAL AS PROVIDE D UNDER THE ACT. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL FILED BY TH E ASSESSEE AS BEING NOT MAINTAINABLE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF JANUARY, 2015. SD/- SD/- (R.K. PANDA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED: 21 ST JANUARY, 2015. GCVSR COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT-I, PUNE; 4) THE DR A BENCH, I.T.A.T., PUNE; 5) GUARD FILE. BY ORDER //TRUE COPY// ASSISTANT REGISTRAR I.T.A.T., PUNE