Jugal Kishore Educational Trust, CHENNAI V. ITO, CHENNAI

ITA 2472/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8201 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 24-08-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

, C/SMC , IN THE INCOME TAX APPELLATE TRIBUNAL C/SMC BENCH, CHENNAI . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ./I.T.A.NO.2472/MDS/2016 ( / ASSESSMENT YEAR :2011-12) JUGAL KISHORE EDUCATIONAL TRUST, C/O. RAJENDRA KUMAR R. SHAH, NO.329, MINT STREET, PARK TOWN, CHENNAI-600 003. VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD-4(2), CHENNAI. PAN:AAAFU1182F ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MR. G. BASKAR, ADVOCATE / RESPONDENT BY : MR. SHIVA SRINIVAS , JCIT ! ' #$ / DATE OF HEARING : 28 . 11 .201 6 %& #$ /DATE OF PRONOUNCEMENT : 09 . 0 1 .201 7 / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE, AGGRIEVED B Y THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(A)-5, CHENNA I, DATED 22.06.2016 IN ITA NO.19/CIT(A)-5/14-15. ITA NO. 2472/MDS/2016 :-2-: 2. THE MAIN GRIEVANCE OF THE ASSESSEE IS WITH REG ARD TO DISMISSING THE APPEAL BY LD.CIT(A) BY OBSERVING THA T THE APPEAL OF ASSESSEE IS NOT MAINTAINABLE AS IT IS AGAINST THE I NTIMATION PASSED U/S.143(1) OF THE ACT. 3. IN THIS CASE, THE ASSESSEE FILED RETURN OF INCO ME FOR ASSESSMENT YEAR 2011-12 AT ` 46,610/-. THE A.O PROCESS U/S.143(1) OF THE ACT AND COMPUTED TAX AT ` 20,260/-. AGGRIEVED, THE ASSESSEE FILED AN APPEAL BEFORE THE LD.CIT(A). ON APPEAL, LD.CIT(A) D ISMISSED THE APPEAL OF ASSESSEE IN LIMINE HOLDING THAT INTIMATION U/S.143(1) OF THE ACT IS NOT AT ALL APPELABLE U/S.246A(1)(A) OF THE A CT. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. SECTION 246A(1)(A) READS AS FOLLOWS:- S.246A (1) ANY ASSESSEE AGGRIEVED BY ANY OF THE FO LLOWING ORDERS (WHETHER MADE BEFORE OR AFTER THE APPOINTED DAY) MA Y APPEAL TO THE COMMISSIONER (APPEALS) AGAINST- (A) AN ORDER PASSED BY A JOINT COMMISSIONER UNDER C LAUSE (II) OF SUB- SECTION (3) OF SECTION 115VP OR AN ORDER AGAINST TH E ASSESSEE WHERE THE ASSESSEE DENIES HIS LIABILITY TO BE ASSESSED UN DER THIS ACT OR AN INTIMATION UNDER SUB-SECTION (1) OR SUB-SECTION (1B ) OF SECTION 143, WHERE THE ASSESSEE OBJECTS TO THE MAKING OF ADJUSTM ENTS, OR ANY ORDER OF ASSESSMENT UNDER SUB-SECTION (3) OF SECTIO N 143 EXCEPT AN ITA NO. 2472/MDS/2016 :-3-: ORDER PASSED IN PURSUANCE OF DIRECTIONS OF THE DISP UTE RESOLUTION PANEL OR SECTION 144, TO THE INCOME ASSESSED, OR TO THE AMOUNT OF TAX DETERMINED, OR TO THE AMOUNT OF LOSS COMPUTED, OR TO THE STATUS UNDER WHICH HE IS ASSESSED ; READING OF THE ABOVE PROVISIONS OF THE SECTION MAKE S IT CLEAR THAT THE INTIMATION PASSED U/S.143(1) OF THE ACT IS APPEALAB LE BEFORE THE LD.CIT(A). ACCORDINGLY, WE REMIT THE ISSUE TO THE FILE OF LD.CIT(A) TO DECIDE THE ISSUE IN DISPUTE ON MERITS. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH JANUARY, 2017 AT CHENNAI. SD/- ( ) ( CHANDRA POOJARI ) /ACCOUNTANT MEMBER CHENNAI, DATED THE 09 TH JANUARY, 2017 . K S SUNDARAM. ' #)* +*# / COPY TO: 1 . / APPELLANT 3. ! ,# () / CIT(A) 5. */0 #1 / DR 2. / RESPONDENT 4. ! ,# / CIT 6. 02 3' / GF