LEKHA KHAN, Kolkata V. D,C,IT.Cir - 22(2),Kol., Kolkata

ITA 1837/KOL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83013 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 11-12-2012
• Court: TRIBUNAL
• Department Lawyers: RAVI JAIN
• Assessee Lawyers: N O N E
• Section: 143(3); 263

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , . . . . ! ! ! ! /AND ' #!' ' #!' ' #!' ' #!' , ) [BEFORE SHRI P. K. BANSAL, AM & SHRI MAHAVIR SINGH, JM] !$ / I.T.A NO.1837/KOL/2012 #% &'/ ASSESSMENT YEAR: 2004-05 LEKHA KHAN ON BEHALF OF LATE NISITH KHAN VS. DEP UTY COMMISSIONER OF INCOME-TAX, (PAN: AGAPK2820L) CIRCLE-22(2), KOLKATA. ()* /APPELLANT ) (+,)*/ RESPONDENT ) DATE OF HEARING: 23.07.2014 DATE OF PRONOUNCEMENT: 01.08.2014 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI RAVI JAIN, SR. DR / ORDER PER SHRI MAHAVIR SINGH, JM : THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT-VIII, KOLKATA IN NO. CIT/KOL- VIII/264/07-08/823-25 DATED 03.03.2008. ASSESSMENT WAS FRAMED BY ACIT, CIRCLE-22, KOLKATA U/S. 143(3) OF THE INCOME-TAX ACT, 1961 (HE REINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEARS 2004-05 VIDE HIS ORDER DATED 26.12 .2006. 2. AT THE OUTSET, IT IS NOTICED THAT THIS APPEAL B Y ASSESSEE IS ARISING OUT OF ORDER OF CIT, KOLKATA-8 U/S. 264 OF THE ACT. EVEN OTHERWISE, THE APPEAL IS BARRED BY LIMITATION BY 185 DAYS AND ASSESSEE HAS NOT FILED ANY CONDONATION PETITION . NONE ALSO APPEARED ON BEHALF OF ASSESSEE AT THE TIME OF HEARING BEFORE US. ON THE PRELIMINAR Y, THE APPEAL IS BARRED BY LIMITATION AND NO CONDONATION PETITION IS FILED AND HENCE, DISMISSED . HOWEVER, IT IS ALSO NOTICED THAT APPEAL FILED BY ASSESSE IS AGAINST THE REVISION ORDER OF CIT PAS SED U/S. 264 OF THE ACT. WE HAVE GONE THROUGH THE PROVISIONS OF SECTION 263 OF THE ACT I. E. APPEALS TO THE APPELLATE TRIBUNAL BUT COULD NOT FIND ANY PROVISION BY VIRTUE OF WHICH APPEAL LI ES TO THE TRIBUNAL AGAINST THE ORDER OF CIT PASSED U/S. 264 OF THE ACT. IN SUCH CIRCUMSTANCES, WE ARE OF THE VIEW THAT THIS APPEAL IS INFRUCTUOUS. HENCE, WE DISMISS THIS APPEAL AS INFR UCTUOUS AND UNADMITTED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. 4. ORDER PRONOUNCED IN OPEN COURT ON 01.08.2014. SD/- SD/- , . . . . , ' #!' ' #!' ' #!' ' #!' , (P. K. BANSAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 ST AUGUST, 2014 -. #/0 #1 JD.(SR.P.S.) 2 ITA NO.1837/K/2012 LEKHA KHAN ON BEHALF OF LT. NISITH KHAN AY 04-05 2 +##3 43&5- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT LEKHA KHAN ON BEHALF OF LATE NISITH KHA N, 53, GANGULY BAGAN EAST ROAD,KOLKATA-700084 2 +,)* / RESPONDENT DCIT, CIR-22(2), KOLKATA. 3 . # ( )/ THE CIT(A), KOLKATA 4. 5. # / CIT KOLKATA 3:#; +# / DR, KOLKATA BENCHES, KOLKATA ,3 +#/ TRUE COPY,