GAUSIA COLD STORAGE PVT LTD, MUMBAI V. ASST.C.I.T.-6(3), MUMBAI

ITA 1895/MUM/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92969 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 22-10-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 08-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Right to appeal
• Section: 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI BEFORE SHRI D.MANMOHAN (VP) & SHRI SANJAY ARORA (AM) I.T.A. NO. 1895/ MUM/2011 (ASSESSMENT YEAR : 2006 - 07 ) GAUSIA COLD STORAGE PVT. LTD. 133, KAZI SAYED STREET 5 TH FLOOR, GURU KRUPA BLDG. MASJID B UNDER MUMBAI - 400 003. VS. ACIT CIRCLE 6(3) 522, AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400 020. PAN/GIR N O. AAACG2115G ( APPELLANT ) .. ( RESPONDENT ) O R D E R U/S 254(2) R.W. S. 254(1) OF THE INCOME TAX ACT , 1961 PER SANJAY ARORA ( A M ) : - AGAINST THE ORDER PASSED U/S. 264 OF THE INCOME - TAX ACT, 1961, ASSESSEE PREFERRED AN APPEAL BEFORE THE TRIBUNAL. WHILE PASSING AN EX - PARTE ORDER, WE OVERLOOKED THE FACT THAT THERE IS NO RIGHT OF APPEAL PROVIDED UNDER THE STATUTE AGAINST THE O RDER PASSED U/S. 264 OF TH E ACT. IN FACT A PARTY TO LITIGATION CAN MOVE TO AN APPROPRIATE FORUM ONLY WHEN THE STATUTE PROVIDES FOR SUCH A RIGHT. A S CAN BE NOTICED FROM SECTION 25 3 OF THE INCOME - TAX ACT, 1961 AN ORDER PASSED BY THE C OMMISSIONER OF I NCOME T AX (CIT) U/S. 264 OF THE ACT IS NOT APPEALABLE BEFORE THE A PPELLATE T RIBUNAL . 2. HOWEVER, THIS ISSUE ESCAPED THE ATTENTION OF THE BENCH; W HILE PASSING THE ORDER ON 16.01.2015 THE BENCH ENTERTAIN ED THE APPEAL AND DISPOSED OF THE ISSUE / S ON MERITS. SINCE ENTERTAINING THE APPEAL AG AINST THE ORDER PASSED U/S. 264 OF THE ACT IS A MISTAKE APPARENT FROM RECORD, IN EXERCISE OF THE POWERS VESTED IN US U/S. 254(2) OF THE ACT, THE BENCH HEREBY RE CALL S THE ORDER DATED 16.01.2015; W E HOLD THAT THE 2 ITA NO. 1895 /MUM/ 11 APPEAL FILED BY THE ASSESSEE DESERVES TO BE D ISMISSED AS NOT ADMITTED, S INCE THERE IS NO STATUTORY RIGHT TO FILE AN APPEAL AGAINST THE ORDER PASSED U/S. 264 OF THE ACT. 3. IN THE RESULT, THE ORDER DATED 16.01.2015 IS RECALLED/RECTIFIED AND THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONO UNCED ACCORDINGLY ON 12 .06. 201 5 SD/ - SD/ - ( D . MANMOHAN ) (S ANJAY ARORA) VICE - PRESIDENT A CCOUNTANT MEMBER MUMBAI , DATED : 12 . 0 6 . 201 5 SK , PS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. CIT - 6,MUMBAI 4. DR, ITAT, MUMBAI 5. GUARD FILE BY ORDER, DY./ASSTT. REGISTRAR) ITAT, MUMBAI