Shri Dilipbhai Vaghjibhai Patel, Surat V. The Income tax Officer,Ward-9(1), Surat

ITA 2168/AHD/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 9953 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 08-09-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 25-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K JHA SRDR
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER ITA NO.2168/AHD/2010 ASSESSMENT YEAR:2003-04 DATE OF HEARING:8.9.10 DRAFTED:8.9.10 SHRI DILIPBHAI VAGHJIBHAI PATEL, BLOCK NO.1, GALA NO.3, ASHWIN SOCIETY, BHAT NI WADI, VARACHCHA ROAD, SURAT PAN NO.ADSPP6006C V/S . INCOME TAX OFFICER, WARD-9(1), AYAKAR BHAVAN, MAJAURA GATE, SURAT (APPELLANT) .. (RESPONDENT) APPELLANT BY :- NONE RESPONDENT BY:- SHRI S.K. JHA, SR-DR O R D E R THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-V, SURAT IN APPEAL NO.CAS-V /67/08-09 DATED 12-03- 2010. THE ASSESSMENT WAS FRAMED BY ITO WARD-9(1), S URAT U/S.144 R.W.S. 147 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERR ED TO AS THE ACT) VIDE HIS ORDER DATED 17-07-2008 FOR THE ASSESSMENT YEAR 2003 -04. 2. AT THE OUTSET, IT IS NOTICED FROM THE GROUND RAI SED BEFORE ME THAT THE ASSESSEE HAS CHALLENGED THE ORDER OF ASSESSING OFFI CER AND NOT THAT OF CIT(A) AND IN MY VIEW THE ASSESSEE SHOULD HAVE CHALLENGED THE ORDER OF CIT(A) AND NOT THAT OF ASSESSING OFFICER. ACCORDINGLY, I FIND THAT APPEAL FILED BY ASSESSEE IS DEFECTIVE, WHICH IS NOT MAINTAINABLE. HENCE, TH IS APPEAL OF ASSESSEE IS ITA NO.2168/AHD/2010 A.Y. 2003-04 SH. DILIPBHAI V PATEL V. ITO WD-9(1), SRT . PAGE 2 DISMISSED AS NOT MAINTAINABLE, BUT SUBJECT TO LIBER TY TO THE ASSESSEE TO FILE AFRESH CHALLENGING THE ORDER OF CIT(A), IN CASE HE DESIRE SO. ACCORDINGLY, APPEAL OF ASSESSEE IS DISMISSED AS NOT MAINTAINABLE . 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED AS NO T MAINTAINABLE. ORDER PRONOUNCED IN OPEN COURT ON 08/09/2010 SD/- (MAHAVIR SINGH) (JUDICIAL MEMBER) AHMEDABAD, DATED : 08/09/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-V, SURAT 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD