Sri.C.P. Viswanatha Menon, Kottayam V. The ACIT, Kottayam

ITA 255/COCH/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96704 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 24-09-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 07-05-2015
• Court: TRIBUNAL
• Department Lawyers: SHANTAM BOSE
• Assessee Lawyers: PREETHA S NAIR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH C OCHIN BEFORE S/SHRI B.P. JAIN, AM AND GEORGE GEOR GE K., JM I.T.A. NO.255/COCH/2015 ASSESSMENT YEAR : 2011-12 SHRI C.P. VISWANATHA MENON, MANGAYIL HOUSE, ETTUMANOOR,KOTAYAM-686 631. [PAN:ACUPV 4947K] VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, KOTTAYAM. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY SMT. PREETHA S. NAIR, ADV. REVENUE BY SHRI SHANTAM BOSE, CIT(DR) DATE OF HEARING 25/09/2015 DATE OF PRONOUNCEMENT 25/09/2015 O R D E R PER B.P.JAIN, ACCOUNTANT MEMBER: THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIR ECTED AGAINST THE ORDER PASSED U/S. 264 OF THE I.T. ACT BY THE CIT(CE NTRAL), KOCHI DATED 27/02/2015 FOR THE ASSESSMENT YEAR 2011-12. 2. THE SOLITARY ISSUE RAISED IN THIS APPEAL READS A S UNDER: THE COMMISSIONER OF INCOME-TAX (CENTRAL) COCHIN HA S IGNORED THE FACT THAT THE ASSESSEE HAD SOLD AGRICULTURAL LAND SITUATED IN A PANCHAYATH NOT EXIGIBLE TO CAPITA GAIN. THE ACTIO N OF THE CIT(CENTRL) IS AGAINST LAW AND FACTS.E I.T.A. NO.255/COCH/2015 2 3. WE HAVE HEARD THE LD. CIT( DR), SHRI SHANTAM BOS E AND THE LD. AR, SMT. PREETHA S. NAIR ON BEHALF OF THE ASSESSEE. T HE LD. DR HAS POINTED OUT THAT THE ASSESSEE HAS CHALLENGED THE ORDER OF T HE CIT(CENTRAL) PASSED U/S. 264. IT WAS FURTHER SUBMITTED THAT THE ORDER PASSED U/S. 264 IS NOT APPEALABLE ORDER BEFORE THE TRIBUNAL U/S. 253 OF TH E I.T. ACT. THE LEARNED AR WAS UNABLE TO CONTROVERT THE CONTENTION OF THE L EARNED DR. 4. AS RIGHTLY POINTED OUT BY THE CIT (DR), THE AP PEAL AGAINST THE ORDER PASSED UNDER SECTION 264 IS NOT MAINTAINABLE BEFORE THE TRIBUNAL. THE ASSESSEE HAS TO FILE WRIT PETITION BEFORE THE HONB LE HIGH COURT AS AGAINST THE ORDER OF CIT(CENTRAL) PASSED U/S. 264 OF THE AC T. SINCE THE ASSESSEE HAS CHALLENGED THE ORDER U/S. 264 BEFORE US WHICH I S NOT MAINTAINABLE, WE DISMISS THE APPEAL IN LIMINE WITHOUT GOING INTO THE ISSUE ON MERITS. IT IS ORDERED ACCORDINGLY. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 25-09-2015. SD/- SD/- (GEORGE GEORGE K.) (B.P. JAIN) JUDICIAL MEMBER ACC OUNTANT MEMBER PLACE: KOCHI DATED: 25TH SEPTEMBER, 2015 GJ COPY TO: 1. SHRI C.P. VISWANATHA MENON, MANGAYIL HOUSE, ETTU MANOOR,KOTAYAM-686 631. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRA L CIRCLE, KOTTAYAM. I.T.A. NO.255/COCH/2015 3 3. THE COMMISSIONER OF INCOME-TAX(APPEALS), CENTRAL , KOCHI 4. THE COMMISSIONER OF INCOME-TAX, KOTTAYAM. 5. D.R., I.T.A.T.,COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN