M/s. Mustufabhai Abdulvahab Pijwala, Nadiad V. The Pr. CIT-2, Baroda

ITA 310/AHD/2021

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3487 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 05-03-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 24-11-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member M/s. Mustufabhai Abdulvahab Pijwala 57, Sardar Patel Shak Market, NH-8, AT Piplag, Tal Nadiad, Gujarat 387335 PAN: AAVFM4677Q (Appellant) Vs The Pr. CIT-2, Baroda (Respondent) Assessee Represented: Shri Piyush Panchal, A.R. Revenue Represented: Shri Ashok Natha Bhalekar, Sr.D.R. Date of hearing : 06-03-2024 Date of pronouncement : 08-03-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the Assessment order dated 25.09.2021 passed by the Income Tax Officer, National Faceless Assessment Centre, Delhi passed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16. ITA No. 310/Ahd/2021 Assessment Year 2015-16 I.T.A No. 310/Ahd/2021 A.Y. 2015-16 Page No M/s. Mustufabhai Abdulvahab Pilwala vs. PCIT 2 2. This appeal filed against the giving effect order by the Income Tax Officer is not maintainable before this Tribunal under section 253 of the Act. Therefore the appeal filed by the assessee is hereby dismissed in limine. 3. In the result, the appeal is hereby dismissed. Order pronounced in the open court on 08-03-2024 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 08/03/2024 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद